TMI BlogValidity of reopening of assessment u/s 147 - The objections of the petitioner were dealt with on a...Validity of reopening of assessment u/s 147 - The objections of the petitioner were dealt with on a point to point basis. - While passing the order the competent Revenue Authority found that necessary prerequisite of Section 147 that “there should be an escapement of income” stood fulfilled. The reasons recorded in that regard were found to be valid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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