Reopening reasons have to be read on standalone basis

Sanjay Sadashiv Navale Vs DCIT (ITAT Pune)

Introduction: The case of Sanjay Sadashiv Navale vs DCIT (ITAT Pune) revolves around the reassessment of taxable income. The Revenue argues that the Assessing Officer found the assessee’s income to have escaped assessment, leading to the contested additions. However, a detailed analysis questions the validity of the reassessment.

Detailed Analysis: The core argument against the Revenue’s stance is the

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