Non-consideration of certain information during original assessment is valid ground for reopening of assessment

Cognizant Technology Solutions India P. Ltd. Vs Asst.CIT (Madras High Court)

Facts- Impugned notice was issued under section 148 for reopening of the assessment. The petitioner questioned the legal validity of the initiation of the reopening proceedings.

Conclusion- If the Assessing Officer has reason to believe that the particular issue has not been considered or scrutinised during the course of original assessment proceedings, then he is empowered to reo

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