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Income Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Reopening of assessment - reason to believe cannot be equated ...

Case Laws     Income Tax

May 23, 2018

Reopening of assessment - reason to believe cannot be equated with finally established fact that the income chargeable to tax having escaped assessment additions will invariably be made and further, sufficiency of reasons enabling the Assessing Officer to form such a belief would not be gone into. - HC

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