TMI BlogValidity of reopening of assessment - receipt of accommodation entry - the basic requirement that the AO...Validity of reopening of assessment - receipt of accommodation entry - the basic requirement that the AO must apply his mind to the materials in order to have reasons to believe that the income of the Assessee escaped assessment is missing in the present case. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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