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2023 (5) TMI 585 - SCH - Income TaxValidity of reopening of assessment u/s 147 - reopening beyond period of four years - computation of capital gain - HELD THAT:- We are not inclined to interfere with the impugned judgment for the reason that in this case the reopening is after four years and it is apparent that the assessee had made discloser of payment and deduction of Rs.3.6 crores while computing capital gains in the regular assessment proceedings. SLP dismissed.
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