TMI BlogReopening of assessment - the "reasons recorded" by the Assessing Officer for reopening the case under...Reopening of assessment - the "reasons recorded" by the Assessing Officer for reopening the case under section 147 is bad in law as there is no reason to believe or any relevant material on the basis of which the assessee's case can be reopened. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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