Deduction claimed u/s 10B - Reassessment - notice u/s 148 - reason to believe - change of opinion...

Deduction claimed u/s 10B - Reassessment - notice u/s 148 - reason to believe - change of opinion -Perhaps, in given fact situations, they can be legitimate grounds for revising an order of assessment under Section 263; but not for re-opening it, under proviso to Section 147 - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X