High Court Affirms Tribunal's Decision: Reopening Assessment u/s 147 Unjustified Due to Complete Disclosure by Assessee.

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....Reopening of assessment u/s 147 - Tribunal took note of the fact that the assessee has furnished all necessary details required for completing the assessment including the photostat copies of the Sale Deed. - Tribunal was fully justified in holding that the reopening of the assessment could not have been made in the facts and circumstances of the case - HC....