Under-assessment of income falls under deemed cases; AO was justified in reopening of assessment: Madras HC

INCOME TAX : Where assessee had produced all material facts and evidences but Assessing Officer in original assessment order had not considered many such details and passed an assessment order in a cryptic manner and from and out of such an assessment order, department traced out certain under-assessment and such income has been made subject of excessive relief under Act or excessive allowance under Act has been computed, case of petitioner is falling under deemed cases,

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