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Additional grounds raised after completion of hearing to be admitted if no new facts emerged
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Corporate Tax
Additional grounds raised after completion of hearing to be admitted if no new facts emerged
Posted on
on
August 20, 2018
Tenet Tax Daily August 20 2018
By
tenettax-team
Corporate Tax
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AO was justified in reopening assessment as assessee allegedly received accommodation entries from shell Co.
Validity of notice issued before limitation period couldn’t be upheld merely on ground that it was a SCN
