No reassessment merely relying info. received from NSE that assessee changed its client code

INCOME TAX : Where AO issued reopening notice against assessee on ground that an information was received from NSE that there was change in code of assessee maintained with broker in respect of share transactions carried out in F and O segment which had resulted in shifting in and out of loss and profit by assessee by way of client code modification (CCM), since there was no sufficient verification/examination regarding such alleged CCM and, further,

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