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Taxpayer Wins: Reassessment u/s 147 Overturned Due to Baseless Allegations of Bogus Entries and Illegal Conspiracy.

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....Reopening of assessment u/s 147 - Bogus accommodation entries - The allegation of attributing illegal conspiracy/activities etc. is hurled without any basis and therefore, on merits as well as on the legal issue the assessee succeeds - assessee succeeds in respect of the legal issues - reassessment order quashed....

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