Fresh application of mind to same set of facts does not confer jurisdiction upon AO to reassessment: HC

INCOME TAX : Where reassessment proceedings were initiated in case of assessee on ground that asseesee had not declared VAT refund while Filing return of income, since details of VAT returns and VAT refund were called for during original assessment and revenue had partially accepted explanation submitted by assessee and had made addition for VAT refund and same was deleted by Tribunal, and assessee had disclosed fully and truly all primary facts with regard to VAT amount

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