TMI BlogReopening of assessment u/s 147 - Scope of new section 148A - it is not a case where from bare reading...Reopening of assessment u/s 147 - Scope of new section 148A - it is not a case where from bare reading of notice it can be axiomatically held that the authority has clutched upon the jurisdiction not vested in it. The correctness of order under Section 148A(d) is being challenged on the factual premise contending that jurisdiction though vested has been wrongly exercised. By now it is well settled that there is vexed distinction between jurisdictional error and error of law/fact within jurisdict..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
