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Income Tax - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

Validity of reopening of assessment - The High court observed ...

Income Tax

April 19, 2024

Validity of reopening of assessment - The High court observed that the reasons for reopening did not specifically allege any failure on the part of the petitioner to disclose all material facts. Moreover, the issues raised were already considered during the original assessment proceedings. Therefore, the reopening based on a change of opinion was not justified.

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