TMI BlogRevision u/s 263 - reassessment u/s 147 - AO was satisfied the explanation of the assessee with regard...Revision u/s 263 - reassessment u/s 147 - AO was satisfied the explanation of the assessee with regard to Accommodation entries. - Reopening of the assessment in this case is invalid, bad in law and therefore, such re-assessment proceedings could not be reopened u/s 263 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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