Reopening of concluded assessment permissible if Info disclosed originally not disclosed Fully & Truly

Zaveri And Company Private Limited Vs DCIT (Gujarat High Court)

The Assessing Officer has sought to reopen the assessment for A.Y. 2012-13 of the petitioner on the basis of fresh material having been received as a result of the search made by the Office of DDIT (Inv.) Unit-1(3), Ahmedabad conducted on 11.09.2018 at the premises of Sanjay Shah and Jignesh Shah of Ahmedabad, and as a result of the investigation carried out during the search proceedings conducted by the office of Pr. DIT (Inv.), Unit-2, Mumbai on 19.03.2019 at

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