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AO Can t Reopen Assessment Beyond Period Of Four Years When There Was Full Disclosure By Assessee: Mumbai ITAT
On finding that the reopening of the assessment is beyond the time limit provided under the proviso to Section 147 of the Income Tax Act, the Mumbai ITAT quashed the order of disallowance passed by.
S rifaur rahman
Prakash jotwani
Amit shukla
Judicial member
Accountant member
Mumbai itat
Section 147 of the income tax act
Order of disallowance
Short term capital gain
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