TMI BlogReopening of assessment - Reasons to believe - The reasons itself indicates that the material fact was...Reopening of assessment - Reasons to believe - The reasons itself indicates that the material fact was picked up from the Profit & Loss Account Notes 26 and the statement of computation of income while arriving at the income as per normal provisions. - It is settled law that what is not there in the reasons cannot be improved upon in the affidavit or during the course of argument. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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