No reassessment on change of opinion that assessee had violated provisions of section 269SS

IT: Where AO initiated reassessment proceedings after expiry of four years from end of relevant assessment year on ground that assessee had accepted loan, deposits etc. of Rs. 20 thousand or more in cash in violation of provisions of section 269SS, since there was no ommission or failure on part of assessee to disclose fully and truly all material facts at time of original assessment, impugned reassessment proceedings deserved to be set aside

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