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Reopening of assessment u/s 147 - The appellant has himself replied and participated in the impugned...

Reopening of assessment u/s 147 - The appellant has himself replied and participated in the impugned proceedings. The reasons were also communicated to the appellant to which the appellant has also replied. - Therefore, it is not open for the appellant to question the same to scuttle the proceedings initiated under the Act. .....

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