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Income Tax - Reopening of assessment u/s 147 - Merely extracts of excel...

Income Tax
10-11-2021

Reopening of assessment u/s 147 - Merely extracts of excel sheet do not provide any evidence of the allegation made by the AO against the assessee. Thus, mere fact that there were certain entries found from record of third party is not sufficient to make addition on the ground that assessee had made unexplained investments. - AT

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