Notice Validity Upheld: Sections 147 and 148 Beliefs Communicated Independently; 2G Spectrum Report Non-Disclosure Irrelevant.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of notice u/s 147 / 148 - belief were communicated to the assessee independent of the document sought to be disclosed - Thus, the non-disclosure of the 2G Spectrum Report does not affect the notice - HC....