Reopening of Assessment u/s 147 Upheld as Lawful Due to Sufficient Material Justifying Authority's Belief.

Reopening of assessment u/s 147 - Validity of reasons to believe - there was sufficient material available before the authority concerned for initiating a proceeding under Section 147 of the I.T. Act and the same cannot be held to be bad in law .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X