4 results for “section 68”+ Section 115clear
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115 (Agra) after following the decision of Hon’ble Allahabad High Court in the case of JamunaLalKabra (supra) has held that reopening cannot be justified on any other material other than referred in the reasons recorded. 20. Keeping in view the position of law as discussed above we have no hesitation to conclude that learned CIT(A) was legally unjustified