Delhi HC Upholds Tribunal Order on Assessment Reopening, No Omission Found

The Delhi HC dismissed the revenue's appeal against a tribunal order reopening assessment, finding no omission in disclosing material facts. The court upheld the tribunal's decision, concluding that no substantial question of law was raised.

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The Delhi High Court allowed exemption subject to exceptions in a case where the revenue was aggrieved by a tribunal order for reopening assessment. The court found no error in the tribunal's view that there was no omission in disclosing material facts, leading to the dismissal of the appeal as no substantial question of law arose.

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