TMI BlogReopening of assessment - receipt of accommodation entries - it is not at all discernible as to whether...Reopening of assessment - receipt of accommodation entries - it is not at all discernible as to whether the Assessing Officer had applied his mind to the information and independently arrived at a belief that, on the basis of the material which he had before him, income had escaped assessment - reopening proceedings quashed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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