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Income Escaping Assessment Quashed Due to Unavailability of 2011 Census Data During Original Tax Filing u/s 147.

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....Reopening of assessment u/s 147 - Income escaping assessment - the census figures for the year 2011 were made available only a few years later. The assessee could not have peeped into the future while submitting its return of income. - Proceedings quashed.....

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