TMI BlogReopening of assessment - failure of the AO to apply the mind during the regular assessment - the power...Reopening of assessment - failure of the AO to apply the mind during the regular assessment - the power under Section 147/148 of the Act is not to be exercised to correct mistakes made during the regular assessment proceedings. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|