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COMMISSIONER OF INCOME-TAX versus METTUR CHEMICAL AND INDUSTRIAL CORPORATION

Re-evaluation information that escaped the assessment of revenue does not constitute audit party opinion information, which the Company's Managing Director did not owe to the Commission to indicate that the Assigning Officer had filed the section. 40 (c) and 40A (5) did not consider the re-evaluation audit object-based proceedings not valid in the Indian Income Tax Act, 1961, section 147 (b). immigration advocate from Kala Shah Kaku lawyer