2009 (2) TMI 834

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..... Mukhi and Mr. Rajiv Sharma, Advocates ORDER J.S. Khehar, J. (Oral).- It is not a matter of dispute, that the view expressed by the Assessing Officer was solely based on the opinion of the audit objection without any independent determination in respect thereof by the Assessing Officer during the course of reassessment. The legal position in respect of the instant issue has been finalize....