TMI BlogRe-opening of assessment u/s 148 - The words of the statute are ‘reason to believe' and not ‘reason to...Re-opening of assessment u/s 148 - The words of the statute are ‘reason to believe' and not ‘reason to suspect' - The reopening of an assessment is a serious matter and must be used properly - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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