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Notice issued by the department to A dead person under Section 148 of the Act is not valid

Information that is related to Assessee is not document that belonged to Assessee-Section 153C

PAN & Bank Statements of lender are not sufficient proof that Unsecured loan is genuine

When Assessee has disclosed fully & truly all material facts- reassessment notice invalid

Exp. incurred with no objective to bring new asset to be considered as current repairs
