Reassessment Valid if Original Issue Persists in New Income Findings During Proceedings u/s 147.

Reopening of assessmen - if, notice for reopening of the assessment was issued on one aspect, and in the course of reassessment proceedings another aspect was discovered, the reassessment order would be valid, only if, the aspect, which led to the reopening of assessment, continues to form part of the reassessed income. - HC .....

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