2025 (1) TMI 710

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..... is not required to finally conclude whether any income has escaped assessment. The notice merely initiates the reassessment proceedings. Thus, all rights and contentions of the petitioner to contest the quantum as well as the taxability of the amounts as reflected in the impugned notice and the impugned order are reserved - HELD THAT:- According to the learned counsel appearing for the petitioner .....

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