Assessment Reopened u/s 147: AO Finds Tangible Evidence of Client Code Manipulation by TCG Stock Broking Ltd.

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....Reopening of assessment u/s 147 - ingenuine loss - AO had tangible material, clear-cut information about the change of client code of assessee by TCG stock broking Ltd, exact nature of the changes are also available, it was also known to him that it is not miss punching or but complete change of all the keys.....