Re-Assessment can’t be done merely because some Aspects of Deduction Claim was not Examined in Original Assessment: Gujarat HC [Read Judgment]

The Gujarat High Court has recently held that Re-Assessment under section 147/ 148 of the Income Tax Act, 1961 cannot be re-opened merely on the ground that some aspects of the claim for deduction made by the assessee was not examined in the original assessment. In the instant case, the petitioner made a claim for […]

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