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of Reopening of assessment u/s 147 - unexplained properties purchased - AO was certainly satisfied with all the details provided by petitioner. If he was not, in other words, if petitioner had not furnished copy of the statement of bank accounts from which the payment was made as mentioned in the notice certainly the AO would not have passed the Assessment Order the way he had passed. - SCN issued u/s 148A(b) quashed - HC
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