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Invalid Reopening of Assessment on Unexplained Bank Deposits Due to Incorrect Reasons by Assessing Officer.

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....Validity of reopening of assessment - unexplained bank deposits - A.O. has recorded incorrect, wrong and non-existing reasons in the reasons recorded for reopening of the assessment reproduced above and have also did not apply his mind to the information received from REIC - reopening of the assessment is illegal and bad in Law and liable to be quashed - AT....

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