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Court Remands Case for Reassessment of Gold Bar Transactions; Criticizes PCIT for Inadequate Review u/s 147.

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Full Text of the Document

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....Reopening of assessment u/s 147 - genuineness of transactions of purchase of gold bars - transactions with person who is engaged in providing accommodative entries - There is nothing to say why Petitioner’s explanation cannot be accepted. We are also surprised that to issue such an order the PCIT even gave sanction which also reflects total non-application of mind by the PCIT. - matter restored back with directions - HC....

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