Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Jurisdiction of the ACIT to pass the order - there was failure on the part of the AO in not following the procedure prescribed under Section 124, but this would not make the assessment in the first round a nullity - HC
Jurisdiction of the ACIT to pass the order - there was failure on the part of the AO in not following the procedure prescribed under Section 124, but this would not make the assessment in the first round a nullity - HC
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