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    <title>Reopening u/s 147 Upheld for Escaped Income Tax; AO Authorized for Further Inquiries on Related Issues.</title>
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    <description>Validity of reopening u/s 147 - the escaped income for which proceedings were initiated were brought to tax. AO has power to make enquiry on other issues also and the issue of commission was already being enquired.</description>
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      <description>Validity of reopening u/s 147 - the escaped income for which proceedings were initiated were brought to tax. AO has power to make enquiry on other issues also and the issue of commission was already being enquired.</description>
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