#Section 147
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No reopening of Assessment after 4 Year if no failure of Assessee in disclosing relevant facts
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AO cannot take second view on same set of facts treating earlier view as erroneous
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No reopening of Assessment for mere client code modification
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Order passed without disposing objections against section 148 notice was invalid
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Re-opening of concluded assessment not valid if no failure on the part of petitioner to disclose fully & truly all material facts
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Reopening not justified when all aspects were examined in original assessment proceedings
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Issue examined under original assessment proceeding cannot be reexamined
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Reopening of Assessment not allowed to Form Change of Opinion
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Reopening without bringing out any fresh material on record is unjustified
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Reassessment not valid if No notice under section 143(2) issued to assessee
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AO cannot reopen a case to re-examine issue examined during original assessment
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Section 263 revision against void-ab-initio order or against a non-existent entity
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Depreciation charge must to Claim Section 80IB Deduction
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