2024 (9) TMI 31

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..... 68 - delay filling SLP - As decided by HC [ 2022 (11) TMI 1432 - CALCUTTA HIGH COURT] after the first order was passed u/s 263 AO has conducted a de novo reassessment proceedings, issued summons to the directors and the shareholders as well as the assessee and examined the books of accounts, bank statement and the other documents produced to discharge the onus on them about the identity, creditwor .....

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