Reopening of assessment u/s 147 - if in the course of such proceedings the respondent comes to a...

Reopening of assessment u/s 147 - if in the course of such proceedings the respondent comes to a conclusion that there were other grounds on which assessment can be reopened, the respondent can assess or reassess such income in the light of Explanation 3 to Section 147 of the Income Tax Act, 1961. .....

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