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Ahmedabad Tax Authority Reopens Assessment Due to Bogus Purchases, Citing Section 148 of the Income Tax Act.
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....Reopening of assessment - information has been received by DGIT (Inv.) branch of Ahmedabad about bogus purchases - the authority is justified in issuing notice under Section 148 of the Act and the reasons based upon it are sufficient enough to permit the authority to exercise jurisdiction to reopen the assessment. - HC....