An incorrect assumption of facts makes the entire reopening process legally untenable: ITAT Deharaudun ITAT Dehradun in the case of Regalia Jewels Pvt. Ltd. vs. DCIT/ACIT, Central Circle, Dehradun [ITA No. 23/DDN/2024 | Assessment Year: 2015–16 | Order dated: 09.04.2025 | ITAT Dehradun Bench (SMC)],was concerned with the issue of Bogus Purchase. In this…
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