2024 (9) TMI 1841

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....Mr. Pranjal Singh, Advs. For the Respondent : Dr. Rakesh Gupta, Mr. Somil Agarwal and Mr. Dushyant Agrawal, Advs. ORDER 1. We had after hearing Mr. Bhatia, learned counsel for the appellant, on the last occasion taken note of the findings returned by the Income Tax Appellate Tribunal ["Tribunal"] to the effect that the aspect of re-opening of assessment and its validity was never questioned b....