High Court Upholds ITAT Decision: Dismissed Issues Cannot Justify Reopening Income Tax Assessment u/s 147.

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....Reopening of assessment - under-declaration of the investment made - Whether merely because certain issues and additions were considered during the block assessment proceedings, which were deleted by the appellate authority on technical grounds, the same, could not form the basis for triggering reassessment proceedings? - ITAT rightly quashed the reassessment proceedings - HC....