TMI BlogCourt Rules: Assessing Officer Cannot Reopen Claims Already Examined in Original Assessment Based on Audit Notice.Reopening of assessment - issuance of notice at the instance of the audit part - Assessing Officer cannot be allowed a second innings by addressing one element of entire claim of the assessee which was scrutinized during the assessment. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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