Reassessment u/s 147 – the expression “reason to believe“ cannot ...
Case Laws Income Tax
February 20, 2014
Reassessment u/s 147 – the expression “reason to believe“ cannot have two different standards or sets of meaning, one applicable where the assessment was earlier made u/s 143(3) and another applicable where an intimation was earlier issued u/s 143(1) - HC
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