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Reopening of assessment - reasons to believe - information received from the DGIT, Investigation Branch...

Reopening of assessment - reasons to believe - information received from the DGIT, Investigation Branch - it cannot be said that this is not justifiable material to form a reason to belief by the Authority and therefore, this being a case, the Authority is justified in issuing notice under Section 148 of the Act to reopen the assessment - HC .....

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