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2019 (2) TMI 455 - BOMBAY HIGH COURTReopening of assessment u/s 147 / 148 - Additions u/s 40(a)(i) for non deduction of TDS - booking of expenditure initially on estimated basis, which was revised on finalization - disclosure of information - Held that:- Revenue argued that the information with respect to disallowance or non disallowance of the expenditure would appear only in the earlier assessment orders. - Even if this is so, surely, the petitioner cannot be blamed for non disclosure. - Notice for reopening of assessment quashed.
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