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2008 (2) TMI 146 - HC - Income Tax
Reassessment – no suppression on part of assessee in providing necessary material to assessing officer - AO raised specific queries on several occasions & all queries were answered - Once all the material was before the AO and he chose not to deal with the several contentions raised by the petitioner in his final assessment order, it cannot be said that he had not applied his mind – Explanation to sec. 147 was not applicable – reassessment notice after 4 years not valid