TMI BlogCourt Upholds Tax Reopening Notice if Even One Valid Ground Exists, Supporting Tax Authority's Jurisdiction.Reopening of assessment - even a single ground on the basis of which the assessment is sought to be reopened is valid and within jurisdiction, the notice for reopening of the assessment would have to be upheld. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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