Reopening of assessment u/s 147 - Reason to believe - issuance ...
Tax Reassessment Challenged: Section 148 Notice Lacks New Evidence, Misused for Reviewing Previous Order u/s 147.
April 6, 2023
Case Laws Income Tax HC
Reopening of assessment u/s 147 - Reason to believe - issuance of a notice u/s 148 in the absence of any new tangible material was nothing but an attempt to review the earlier order of assessment passed by the A.O. - HC
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