Reassessment to check excess disallowance of deduction not justified if primary facts were disclosed during original assessment

HIGH COURT OF GUJARAT

Kalpataru Sthapatya (P.) Ltd.

Versus

Income-tax Officer, Ward 1(3)

Special Civil Application No. 16872 of 2011

September 28, 2012

JUDGMENT

N.V. Anjaria, J. – By way of present petition under Article 226 of the Constitution, the petitioner- assessee

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