Mere review of the same documents that had been submitted during the original assessment does not warrant reopening of assessment: Bombay HC

Mere review of the same documents that had been submitted during the original assessment does not warrant reopening of assessment: Bombay HC   Imperial Consultants and Securities vs. Deputy CIT (Writ Petition No. 1783 of 2022) Facts: 1. The petitioner, Imperial Consultants and Securities, engaged in the trading and investment of shares and securities, had…

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