Reassessment when related question was examined but not the pointed question

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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