https://www.taxtmi.com/highlights?id=30149 Reopening of assessment - suppression of sale - excise duty evasion proceedings were pending - When thus the AO had such material available with him which he perused, considered, applied his mind and recorded the finding of belief that income chargeable to tax had escaped assessment, the re-opening could not and should not have been declared as invalid - HC en-us Wed, 06 Jul 2016 04:06:09 +0530 Wed, 06 Jul 2016 04:06:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30149 Reopening of assessment - suppression of sale - excise duty evasion proceedings were pending - When thus the AO had such material available with him which he perused, considered, applied his mind and recorded the finding of belief that income chargeable to tax had escaped assessment, the re-opening could not and should not have been declared as invalid - HC Highlights Income Tax Wed, 06 Jul 2016 04:06:09 +0530 https://www.taxtmi.com/highlights?id=30149