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    <title>Tax Assessment Reopened: Non-Disclosure of CD Turnover u/s 21 Impacts Exemption Eligibility Determination.</title>
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    <description>Reopening of case u/s 21 - Since turnover of the recorded CD had not been disclosed separately, the assessing authority had no occasion to examine whether such recorded CD would be eligible for exemption under the eligibility certificate - HC</description>
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      <description>Reopening of case u/s 21 - Since turnover of the recorded CD had not been disclosed separately, the assessing authority had no occasion to examine whether such recorded CD would be eligible for exemption under the eligibility certificate - HC</description>
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