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ARVIND POLYCOT LTD. versus ASSISTANT COMMISSIONER OF INCOME-TAX


Failure to disclose material facts required for analysis notice review on the basis of a reassessment notice on which the investment in the shares was not disclosed and the expenses claimed to be made after the end of the relevant accounting year Invest in the shares. Notice of New Review of Innovation in Existing Business was Not Correct Indian Income Tax Act, 1961, Sections 147 and 148

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