Reopening of assessment u/s 147 - reopening cannot be justified ...

Case Laws Income Tax

September 9, 2019

Reopening of assessment u/s 147 - reopening cannot be justified on any other material other than referred in the reasons recorded. - Mental exercise must be self-evident from the reasons recorded. Reasons must be self-speaking and self-defending. - AT

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Reopening of assessment u/s 147 - reopening cannot be justified ...

Case Laws Income Tax

September 9, 2019

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