Reopening of assessment bad in law as details were already available with AO

Arshiya Rail Infrastructure Ltd Vs DCIT (ITAT Mumbai)

ITAT Mumbai held that reopening of assessment alleging that assessee has failed to provide fully and truly all material facts necessary for his assessment is bad in law as details already made available to AO during the course of scrutiny assessment proceedings.

Facts- On 27/03/2019, notice u/s 148 of the Act was issued and reassessment proceedings in the case of the assessee were initiated on the basis of information r

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