Reopening of assessment u/s 147 - upon reading the reasons to believe as a whole the ‘live link’ between...

Reopening of assessment u/s 147 - upon reading the reasons to believe as a whole the ‘live link’ between the material in the form of the investigation report and the formation of belief that income that has escaped assessment is prima facie discernable - the Court hastens to add that this is a prima facie view which is all that is necessary at this stage - reassessment upheld .....

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