No reassessment to recompute book profit if there was no failure of assessee to disclose material facts

IT : Where Assessing Officer issued a reassessment notice on grounds that provision for doubtful debts debited in P&L account was not added back while arriving at book profit under section 115JB, since regular assessment proceedings were completed under section 143(3) and there was no failure on part of assessee to truly and fully disclose all material facts during regular proceedings, impugned reassessment notice was unjustified

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