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    <description>The ITAT upheld the validity of reopening the assessment under Section 148 and the additions made by the AO, including the disallowance of alleged bogus share transactions and unaccounted commission. The Tribunal found the assessee engaged in manipulated transactions to conceal income, citing legal precedents to support its decision. The appeal was dismissed based on the findings of the lower authorities and established legal principles.</description>
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      <description>The ITAT upheld the validity of reopening the assessment under Section 148 and the additions made by the AO, including the disallowance of alleged bogus share transactions and unaccounted commission. The Tribunal found the assessee engaged in manipulated transactions to conceal income, citing legal precedents to support its decision. The appeal was dismissed based on the findings of the lower authorities and established legal principles.</description>
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