TMI BlogAssessing Officer Can Re-examine If Initial Disclosures Are Found Prima Facie Untrue Under Reopening of Assessment Rules.Reopening of assessment - The opinion would be formed on the basis of disclosures. When disclosures are found to be prima facie untrue, the opinion formed earlier would not prevent Assessing Officer from examining the issue. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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