Reopening of assessment u/s 147 - The nexus between formation of ...

Case Laws Income Tax

November 7, 2022

Reopening of assessment u/s 147 - The nexus between formation of belief and material basis which such belief is formed is clearly absent in the instant case and therefore, we are of the considered view that the notice issued under section 148 has no legal sanctity and cannot be sustained in the eyes of law - AT

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Reopening of assessment u/s 147 - The nexus between formation of ...

Case Laws Income Tax

November 7, 2022

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