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In favour of assessee.Assessment was reopened by issuance of notice U/s 148 of the Act on the ground that the assessee has made time deposit of Rs. 10,00,000/-

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Se. 147 of Income Tax Act, 1961— Re-assessment —SHRI VIJAY KUMAR vs. ITO.[2020] 24 ITCD Online 013 (ITAT-JAIPUR)

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