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ITAT, Delhi: AO Cannot Undertake Fishing or Roving Inquiry Under Guise of Re-Assessment - (12 Jan 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Delhi has held that the Assessing Officer under guise of power to re-open Assessment cannot undertake a fishing or roving inquiry or seek to verify the claim like a scrutiny officer.

Tags : INCOME TAX APPELLATE TRIBUNAL   FISHING OR ROVING INQUIRY  

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