Reopening of asseessment u/s 147 - Reason to believe - When specific report has unearthed the modus...

Reopening of asseessment u/s 147 - Reason to believe - When specific report has unearthed the modus operadi, the authority found it necessary to reopen the assessment and as such the proposition which has been canvassed by the learned advocate that it is borrowed satisfaction or the order passed is without application of mind are not worthy of acceptance. - petition stands dismissed. - HC .....

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