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Kuber Khanpan Udyog Pvt. Ltd., Delhi vs Acit, Central Circle- 30, New Delhi on 22 February, 2022

d) It was submitted that the reasons for reopening has not been provided within reasonable time by the assessing authority upon receiving a request by the assessee. Reliance was sought to be placed on the judgment of the Gujarat High Court in the case of Sahakari khand Udyog Mandal Limited v. ACIT, wherein it was held that 30 days would be reasonable time within which the reasons for reopening ought to be furnished.
Income Tax Appellate Tribunal - Delhi Cites 14 - Cited by 3 - Full Document
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