Entire law on whether reopening of assessment in the absence of "fresh tangible material" is permissible reviewed

CA Suraj R. Agrawal

Facts of the case:

a. Assessee had filed return of income on 27-10-2006 u/s 139(1) and original assessment was done by AO u/s 143(3) vide order dated 15.12.2008.

b

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