TMI BlogReopening of assessment - receipt of accommodation entries - Such profit has been duly accounted,...Reopening of assessment - receipt of accommodation entries - Such profit has been duly accounted, disclosed and assessed. Therefore the AO could not form a belief at the time of issue of notice that income to that extent has escaped assessment. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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