Reopening of assessment - suppression of sale - excise duty evasion proceedings were pending - When thus...

Reopening of assessment - suppression of sale - excise duty evasion proceedings were pending - When thus the AO had such material available with him which he perused, considered, applied his mind and recorded the finding of belief that income chargeable to tax had escaped assessment, the re-opening could not and should not have been declared as invalid - HC .....

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