TMI BlogValidity of reopening of assessment u/s 147 - The only contention of the writ applicant is that during...Validity of reopening of assessment u/s 147 - The only contention of the writ applicant is that during the course of the assessment proceedings, the Assessing Officer could not have called for further information by issuing the impugned show cause notice - This contention is thoroughly fallacious and not tenable in view of the scheme of the Act. - The case on hand is not one in which it can be said that the jurisdictional fact did not exist. We should not interfere with the impugned show cause notices - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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