High Court Rules Reopening Assessment u/s 148 Based on Assessee's Submission to Appellate Authority is Impermissible.

The reopening of an assessment u/s 148 on the basis of a submission which is raised before the appellate authority by the assessee is clearly impermissible - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X