Reopening of assessment u/s 147 - in cases where the primary ...
Reopening Tax Assessment Valid u/s 147 If Initial Facts Provided Are Found False by Assessee.
September 20, 2019
Case Laws Income Tax AT
Reopening of assessment u/s 147 - in cases where the primary facts as asserted by the assessee for framing of assessment are subsequently discovered as false, the reopening of assessment may be justified. - AT
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