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2013 (10) TMI 1550

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....sessee : Sri R.N. Vepari, A.R. ORDER Per : D.K. Tyagi, Judicial Member:- These are cross appeals against the order of Ld. CIT(A), Valsad dated 21-07-2010. 2. During the appellate proceedings following additional ground was taken by the assessee. "1. Reopening of assessment: Reopening is bad in law and order is required to be quashed because (a) no new material had come before the assess....

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