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Reassessment Proceedings, Senior Officers Like ACIT, PCIT Expected To Apply Mind; Delhi High Court

The Delhi High Court has held that senior officers like ACIT and PCIT are expected to apply their minds to such requests and, only after that, approve the initiation of reassessment proceedings.The. ....

Ruchesh Sinha , Justice Rajiv Shakdher , Justice Anish Dayal , Delhi High Court , Shourya Infrastructure , For Petitioner ,