Lack of fresh tangible material invalidates reopening when details already given in regular assessment

ACIT Vs Sahyog Infrastructure Pvt. Ltd (ITAT Delhi)

Based on the above reasons recorded, notice under Section 148 of the act was issued to the assessee on 25th of June, 2013. From the above reasons recorded it is evident that all these documents were available with the ld. Assessing Officer at the time of making original assessment under Section 143(

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