No Recourse with Revenue to Reconsider Similar Facts & Evidences

PCIT Vs Goyal Builders (Punjab & Haryana High Court)

The issue under consideration is whether the re-opening of assessment is justified if it is based on the similar issues and evidences which have been already considered in original assessment?

High Court states that, it is not in dispute that the issue of cash payments and evidence thereof, was before the Assessing Officer and wrongly he ignored it. The remedy before the revenue was to have challenge that order but t

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