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Income Tax - Highlights / Catch Notes

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Whether reopening of assessment u/s 147 based on DVO's report ...


High Court: Section 147 Reassessment Needs More Than DVO Report; Additional Evidence Required for Validity.

December 27, 2013

Case Laws     Income Tax     HC

Whether reopening of assessment u/s 147 based on DVO's report constitute reason to believe - There has to be something more than the report of DVO for the belief of the Assessing Officer - HC

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