TMI BlogValidity of Reopening of assessment u/s 147 - we are of a strong conviction that the sanctioning...Validity of Reopening of assessment u/s 147 - we are of a strong conviction that the sanctioning authority, i.e, the Pr. Commissioner of Income-tax-II, Amritsar had granted his sanction u/s 151 of the Act, in a mechanical manner, i.e, without application of mind to the facts of the case and the material available on record. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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