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Bom. HC: Can’t Open Reassessment Based on Reasons from Other Departments or Commission Report - (30 Apr 2024)

DIRECT TAXATION

Bombay High Court has held that re-assessment shall not be re-opened if the grounds for re-opening are based on information taken from Justice M.B. Shah Commission’s report and the assessing officer fails to record his own reasons for re-assessment.

Tags : BOMBAY HIGH COURT   REASSESSMENT   COMMISSION REPORT  

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