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    <title>2024 (5) TMI 755 - ITAT PUNE</title>
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    <description>The ITAT Pune allowed the assessee&#039;s appeal for the assessment year 2012-13, challenging the NFAC Delhi&#039;s order concerning the reopening/reassessment under sec. 147 of the Income Tax Act, 1961. The Tribunal quashed the reopening on the grounds that the required detailed verification and inquiry were not sustainable under sec. 148/147 proceedings, rendering other merit-related issues academic.</description>
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      <description>The ITAT Pune allowed the assessee&#039;s appeal for the assessment year 2012-13, challenging the NFAC Delhi&#039;s order concerning the reopening/reassessment under sec. 147 of the Income Tax Act, 1961. The Tribunal quashed the reopening on the grounds that the required detailed verification and inquiry were not sustainable under sec. 148/147 proceedings, rendering other merit-related issues academic.</description>
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