Reopening of assessment - Addition u/s 68 - independent ...
Court Upholds Reopening of Assessment u/s 68; AO's Independent Judgment Validates Investigation Report Findings.
February 24, 2018
Case Laws Income Tax HC
Reopening of assessment - Addition u/s 68 - independent application of mind - The contention that the AO had merely and mechanically acted on the report of the investigation wing also cannot be accepted. - HC
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