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2023 (7) TMI 619

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..... eputy Commissioner of Income Tax, Company Circle V(1) constituted new information? - As decided by HC [ 2018 (10) TMI 373 - MADRAS HIGH COURT] considering factual position as well as the returns and the audit report, assessee failed to disclose vital details at the time when the scrutiny assessment was completed u/s143(3) and also findings rendered by the Tribunal and the Authorities below on the .....

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