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Income Tax

Reopening of assessment – The opinion of the DVO per se is not a...

DVO's Opinion Insufficient for Reopening Assessment; Independent Evaluation by Assessing Officer Required for Validity.

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Income TaxAugust 22, 2012Case LawsHC

Reopening of assessment – The opinion of the DVO per se is not an information - Assessing Officer has to apply his mind to the information, if any, collected and must form a belief thereon - HC

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