TMI BlogReopening of assessment u/s 147 - There has to be some tangible material on the basis of which a reason...Reopening of assessment u/s 147 - There has to be some tangible material on the basis of which a reason to belief can be formed that some income had escaped assessment - the AO has failed to prove any escapement of income - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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