TMI BlogReopening of assessment - - There was no nexus between the reasons to believe that income has escaped...Reopening of assessment - - There was no nexus between the reasons to believe that income has escaped assessment and any new tangible material placed on record before the AO - Revenue was unable to point out any fresh tangible material which could form the basis for believing the argument on this aspect. - Reassessment proceedings quashed. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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