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Reopening of assessment - The conclusion of the A.O. is unhelpful in understanding as to whether the AO applied his mind to the material particularly when he did not describe how and in what manner it came to his knowledge that the assessee received the accommodation entries. - Tri

Income Tax - Reopening of assessment - The conclusion of the A.O. is unhelpful in understanding as to whether the AO applied his mind to the material, particularly when he did not describe how and in .....

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