Failure to Challenge Reassessment u/s 147 Bars Later Contest; Initial Omission Deemed Critical.

Reassessment u/s 147 - No challenge of reassessment in first round - not raised the question to challenge reopening in clear terms before the authorities below is fatal - cannot be permitted to raise subsequently as an after-thought .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X