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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Reopening of assessment – The opinion of the DVO per se is not ...


DVO's Opinion Insufficient for Reopening Assessment; Independent Evaluation by Assessing Officer Required for Validity.

August 22, 2012

Case Laws     Income Tax     HC

Reopening of assessment – The opinion of the DVO per se is not an information - Assessing Officer has to apply his mind to the information, if any, collected and must form a belief thereon - HC

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