Sec. 151 sanction is pre-requisite for reassessment; AO is obliged to hand over a copy of same to assessee

INCOME TAX : Where Assessing Officer received information from entry operators that their bank accounts were used for layering funds and providing accommodation entries in form of bogus share capital/premium, bogus LTCG/STCG to several beneficiaries, including assessee, reassessment notice issued to assessee to tax concealed capital gain was valid

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