Reopening of assessment - issuance of notice at the instance of the audit part - Assessing Officer cannot be allowed a second innings by addressing one element of entire claim of the assessee which was scrutinized during the assessment. - HC
Reopening of assessment - issuance of notice at the instance of the audit part - Assessing Officer cannot be allowed a second innings by addressing one element of entire claim of the assessee which was scrutinized during the assessment. - HC
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