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section 151

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reassessment
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Delhi High Court Upholds Reopening of Assessment in Accommodation Entry Case: “The Expression ‘Yes, I Am Convinced It Is a Fit Case for Reopening’ Meets the Mandate of Section 151”

Court’s Decision The Delhi High Court set aside an order of the Income Tax Appellate Tribunal (ITAT) that had quashed reassessment proceedings against a company alleged to have received ₹25…
Posted by Rawlaw October 9, 2025

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