No reassessment if sec. 54B relief was allowed after examining all records; SC dismissed SLP

INCOME TAX: SLP dismissed due to low tax effect against High Court ruling that where assessee claimed deduction under section 54B in relation to proceeds received upon sale of agricultural lands and Assessing Officer, after examining all required document furnished by assessee, completed assessment and allowed assessee's claim, notice of reopening issued beyond period of four years from end of relevant assessment year was to be set aside

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