Reopening of completed assessment u/s 143(3) after 4 years - though the ld.AO has to form a prima facie...

Reopening of completed assessment u/s 143(3) after 4 years - though the ld.AO has to form a prima facie belief only, but has not analysed any of these details while forming a belief that income has escaped assessment, more particularly, when he is leveling allegations that it was escaped on account of non-disclosure of facts fully and truly. Reopening is invalid .....

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