Reopening of assessment - The prime requirement for the validity ...
Notice u/s 148 Needs Direct Nexus with Recorded Material for Validity in Reopening Assessments.
May 25, 2013
Case Laws Income Tax HC
Reopening of assessment - The prime requirement for the validity of a notice issued under section 148 is that the reasons recorded should have a live link or nexus with the material on record. - HC
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