Case Law Details
Case Name : Pr. CIT Vs. Gujarat Flurochemicals Ltd. (Gujarat High Court)
Related Assessment Year : 2004-05
Courts :
All High Courts Gujarat High Court
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Brief- High Court held that when a claim was processed at length and after calling for detailed explanation from the assessee, the same was accepted, merely because a certain element or angle was not in the mind of the Assessing Officer while accepting such a claim, cannot be a ground for issuing notice for reassessment.
Facts of the Case
The Assessing Officer carried out scrutiny assessment of the re
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