Reopening of assessment – Validity of Notice u/s 148 - only a ...
Assessment Reopening u/s 148 Needs Only Prima Facie View, Not Definitive Proof of Income Escapement.
March 7, 2014
Case Laws Income Tax HC
Reopening of assessment – Validity of Notice u/s 148 - only a prima facie view of the AO is necessary to issue notices and not a cast iron case of escapement of income - HC
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