2023 (1) TMI 1019

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..... ompleting the task, however, does not preclude in any manner the conducting of independent scrutiny of the material presented before the assessee in later years and rule of consistency in the opinion of the court does not preclude the AO from conducting inquiry which he is bound by law to do, for determining in law what are the true and correct amounts, to determine the amounts legally chargeable .....

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