2022 (10) TMI 1257

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..... ates LLP - As decided by HC [ 2023 (1) TMI 68 - DELHI HIGH COURT] order passed u/s 143(1) of the Act is not an assessment for the purposes of Section 147 - Further, it is not necessary in such a case for the Assessing Officer to come across some fresh tangible material to form a belief that income has escaped assessment. The scrutiny assessment for assessment year 2019-20 also offers no assistance .....

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