Reopening of assessment u/s 147 - reasons to believe - In the instant case, the notice under Section 148...

Reopening of assessment u/s 147 - reasons to believe - In the instant case, the notice under Section 148 of the Act has been issued by the assessing officer after conducting an investigation and going through the income tax return and other related documents of the petitioner and after recording a reason to believe that the petitioner did not truly and fully disclose all the material facts, because of which income has escaped assessment. - WP dismissed. - HC .....

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