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Validity of reopening of assessment - AO has rightly initiated the reassessment proceedings after recording the reasons for his own belief that in the original assessment proceedings the assessee had not disclosed the material facts truly and fully and therefore income chargeable to tax had escaped assessment. - HC

Income Tax - Validity of reopening of assessment - AO has rightly initiated the reassessment proceedings after recording the reasons for his own belief that in the original assessment proceedings, the .....

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