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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Reopening of assessment u/s 147 - notice u/s 148 cannot be ...

Case Laws     Income Tax

September 4, 2019

Reopening of assessment u/s 147 - notice u/s 148 cannot be issued for verification of information, but here the jurisdictional satisfaction is the essential requirement has to be shown that there has been reason to believe that there was income chargeable to tax.

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