State Bank of India Versus Deputy Commissioner of Income-tax - Income Tax - ITAT MUMBAI - Tri - Whether reopening of assessment proceedings u/s 148 valid or not The assessee has claimed refund on excess depreciation wrongly calculated on valuation of securities by the assessee After completing assessment u/s 143(3) the AO reopened the assessment u/s 147 - The original assessment for the assessment year 2001-02 was completed under section 143(3) on February 13, 2004 determining the total inco................................... Income Tax - Case Laws
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