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2010 (5) TMI 690 - ITAT MUMBAI
Whether even if the assessment is made u/s 143(1), while reopening the assessment u/s 147 by issuing notice u/s 148, the assessing officer must have reason to believe that income chargeable to tax has escaped assessment and the reason to believe must have a live link with the formation of the belief that income chargeable to tax had escaped assessment