Reassessment couldn't be made on basis of grounds which were already considered during original assessment

IT: Where during scrutiny assessment, Assessing Officer had raised various queries regarding deemed dividend and shareholding pattern which were duly answered by assessee and besides other information, assessee had provided shareholding pattern of companies from and to whom, loans and advances were obtained or given, it was not open to Assessing Officer to rely upon this ground to reopen assessment in case of assessee

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