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Reopening of assessment - opinion given by the District Valuation Officer is not per se information for the purpose of section 147 - Thus solely on the basis of the DVO s report the Assessing Officer is not justified in reopening the assessment which was as such scrutiny assessment u/s 143(3) - HC

Income Tax - Reopening of assessment - opinion given by the District Valuation Officer is not per se information for the purpose of section 147 - Thus solely on the basis of the DVO’s report, the Asse .....

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