TMI BlogReopening of assessment u/s 147 - in cases where the primary facts as asserted by the assessee for...Reopening of assessment u/s 147 - in cases where the primary facts as asserted by the assessee for framing of assessment are subsequently discovered as false, the reopening of assessment may be justified. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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