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    <description>The Tribunal upheld the validity of reopening the assessment under Section 147 and reversed the deletion of the addition of Rs. 12,47,500, finding the sale of shares not genuine. The Revenue&#039;s appeal was allowed.</description>
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      <description>The Tribunal upheld the validity of reopening the assessment under Section 147 and reversed the deletion of the addition of Rs. 12,47,500, finding the sale of shares not genuine. The Revenue&#039;s appeal was allowed.</description>
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