Validity of reassessment proceedings - validity of reasons to ...
Reassessment Requires Specific Undisclosed Facts, Mere Repetition of Statutory Language Insufficient for Validity.
July 7, 2018
Case Laws Income Tax AT
Validity of reassessment proceedings - validity of reasons to believe - Mere repetition of the language of the section is not sufficient. It has to be proved as to how and which material facts were not disclosed.
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