HC justified reassessment as assessee failed to furnish details of bad debts during original assessment

INCOME TAX : Where AO issued a reopening notice on ground that assessee had debited a sum of certain amount as bad debt written off in its profit and loss account, however, in return of income, assessee did not furnish any details about such bad debts, since assessee had not filed any relevant and supporting documentary evidences or materials for claim of bad debts written off during original assessment, impugned reopening notice after four years was justified

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