Reasons Based on Material Already Available on Record Invalidates Reopening By Anand Gupta TaxGuru

Reasons Based on Material Already Available on Record Invalidates Reopening DCIT Vs Paveljeet Singh Ruppal (ITAT Delhi) The Assessing Officer has to demonstrate from the records that there has been a failure on the part of the assessee to disclose fully and truly all material facts necessary for assessment. Here in this case, the assessee has duly disclosed the factum of total secured loan, total […]

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