Reopening of assessment u/s 147 - reason to believe - The ...
High Court Invalidates Section 148 Notice: No Valid "Reason to Believe" for Reopening Assessment u/s 147.
May 9, 2022
Case Laws Income Tax HC
Reopening of assessment u/s 147 - reason to believe - The reasons recorded were totally unfounded and consequently the jurisdictional notice under Section 148 issued by the assessing authority was without jurisdiction - HC
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