INCOME TAX : Where assessee had produced all material facts and evidences but Assessing Officer in original assessment order had not considered many such details and passed an assessment order in a cryptic manner and from and out of such an assessment order, department traced out certain under-assessment and such income has been made subject of excessive relief under Act or excessive allowance under Act has been computed, case of petitioner is falling under deemed cases,INCOME TAX : Where assessee had produced all material facts and evidences but Assessing Officer in original assessment order had not considered many such details and passed an assessment order in a cryptic manner and from and out of such an assessment order, department traced out certain under-assessment and such income has been made subject of excessive relief under Act or excessive allowance under Act has been computed, case of petitioner is falling under deemed cases,www.taxmann.com Latest Case LawsRead More
