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Reopening of assessment - accommodation entries - AO has not applied his independent mind while recording the reasons in this case and therefore proceedings under section 147 of the Act initiated by way of issue of notice under section 148 of the Act are quashed - Tri

Income Tax - Reopening of assessment - accommodation entries - AO has not applied his independent mind while recording the reasons in this case and, therefore, proceedings under section 147 of the Act .....

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