Reopening of assessment - independent application of mind by AO ...
Assessing Officer Must Independently Evaluate Reopening of Assessment; Input from Another AO Doesn't Invalidate Satisfaction.
September 26, 2017
Case Laws Income Tax HC
Reopening of assessment - independent application of mind by AO - Merely because the relevant material was brought to his notice by an AO of another assessee would not perse vitiate his satisfaction that income chargeable to tax has escaped assessment - HC
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