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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