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2016 (6) TMI 1028 - HC - Income TaxReopening of assessment - non deduction of TDS - Held that:- The issue with regard to tax deducted at source was raised for the purpose of scrutiny. The assessee had replied thereto. The scrutiny order had proceeded on a basis. Therefore, in such fact scenario, it cannot be said that the assessee is guilty of not disclosing fully and truly all material facts necessary for its assessment in respect of the assessment year. Thus the pre-condition for assumption of jurisdiction under the first proviso of Section 147 of the Income Tax Act, 1961, has not been satisfied for the purpose of issuance of a notice under Section 148 of the Income Tax Act, 1961. - Decided in favour of assessee
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