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    <title>2019 (7) TMI 915 - KERALA HIGH COURT</title>
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    <description>Fresh reassessments ordered after remand were treated as outside the ordinary limitation governing original reassessments, and no unreasonable delay in completing them was found. Concessional tax treatment based on disputed C Forms could not be rejected without proper enquiry and verification, because the finding that the forms were bogus lacked convincing material and no effective confirmation was made with the issuing State authorities. The rejection was set aside, and fresh adjudication by the Assessing Authority was directed on proper verification of the declarations.</description>
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      <description>Fresh reassessments ordered after remand were treated as outside the ordinary limitation governing original reassessments, and no unreasonable delay in completing them was found. Concessional tax treatment based on disputed C Forms could not be rejected without proper enquiry and verification, because the finding that the forms were bogus lacked convincing material and no effective confirmation was made with the issuing State authorities. The rejection was set aside, and fresh adjudication by the Assessing Authority was directed on proper verification of the declarations.</description>
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