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No reassessment proceedings on account of non-recording of reasons by AO; SLP dismissed

February 5, 2019[2019] 103 202 (SC)/[2019] 262 Taxman 16 (SC)

IT: Where High Court upheld Tribunal's order quashing reassessment proceedings on ground that reasons recorded by assessing authority for reopening assessment were never communicated to assessee, SLP filed against said decision was to be dismissed

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