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Income Tax - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Validity of Reopening of assessment - validity of reasons to ...

Income Tax

July 24, 2020

Validity of Reopening of assessment - validity of reasons to believe - change of opinion - whether these grounds are adequate or not for arriving at a conclusion that there was a non-disclosure of material facts could not be opened for the Court's investigation. Tribunal was right in allowing the assessee's appeal. - HC

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