TMI BlogReopening of assessment u/s 147 - the duty of the AO is only to primafacie establish that income...Reopening of assessment u/s 147 - the duty of the AO is only to primafacie establish that income chargeable to tax has escaped assessment - it would not be his duty to demonstrate with certainty that invariably upon reassessment additions would be stand - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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