No reassessment to tax excess share premium if necessary info. was available in original assessment

IT: Where reassessment proceedings were initiated against assessee, joint venture formed by GOI on basis of information of ROC that assessee had charged excess share premium on shares issued by it, since assessee explained that amount of premium was fixed by Government and all necessary documents related to share capital were duly made available by assessee during original assessment proceedings, impugned reassessment proceedings were unjustified

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