Reopening of assessment u/s 147 - non-filing of return (ITR) - reason to believe - even if assessee...

Reopening of assessment u/s 147 - non-filing of return (ITR) - reason to believe - even if assessee failed to file the ITR, the primary requirement of the Assessing Officer having a reason to believe that the income chargeable to tax had escaped assessment would apply. .....

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