TMI BlogReopening of assessment u/s 147 - Validity of reason to believe - notice not in the name of assessee but...Reopening of assessment u/s 147 - Validity of reason to believe - notice not in the name of assessee but issued in the name of minor daughter - The right course under the law should have been that the assessee's case, should have been reopened and notice u/s. 148, should have been issued in the name of Father and if there is any undisclosed income belonging to the minor, and a different PAN cannot validate the proceedings - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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