Reopening of assessment - material already on record - AO now ...
Court Rules Against Reopening Assessment: Material Already on Record, AO's Decision Deemed Erroneous.
January 28, 2019
Case Laws Income Tax HC
Reopening of assessment - material already on record - AO now cannot contend that this issue is debatable or is a factual aspect. The material on record would clearly suggest that on this ground, he had proceeded on erroneous footing.
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