If after issuing the notice under section 148, the AO holds that ...

Case Laws Income Tax

May 13, 2013

If after issuing the notice under section 148, the AO holds that the income which he has initially formed a “reason to believe“ had escaped assessment, which, later on, has been found as a matter of fact that it has not escaped assessment, then it is not open to the AO independently to assess some other income. - AT

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If after issuing the notice under section 148, the AO holds that ...

Case Laws Income Tax

May 13, 2013

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