2024 (3) TMI 831

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..... RT] allegation in the reasons recorded for reopening that petitioner has not disclosed all fully and truly material facts necessary for the assessment is incorrect, one of the condition for reopening the assessment before the AO could assume jurisdiction for issuing notice u/s 148 has not been satisfied HELD THAT:- We are not inclined to interfere with the impugned judgment and order passed by the .....

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