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Giriraj Steel Versus Dy. Commissioner of Income Tax

Reopening of assessment - validity of reasons to believe - computation of income as NIL - Held that - The assessment order clearly reveals that a detailed questionnaire had been issued to the assessee along with the notice under section 142(1). The submissions of details and explanation furnished by the petitioner clearly show that it has explained that the firm was converted into a company with all assets and liabilities and that the profit earned by the firm was disclosed in the profit and los....... + More



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Giriraj Steel Versus Dy. Commissioner of Income Tax



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