2009 (2) TMI 834

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....dvocates 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 finalized by the Supreme Court in Indian & ....