TMI BlogValidity of Reopening of assessment u/s 147 - requirement of recording of “reasons to believe” -...Validity of Reopening of assessment u/s 147 - requirement of recording of “reasons to believe” - validity of jurisdiction assumed by the AO for reopening the case of the assessee - as the Assessing Officer prior to issuance of Notice u/s.148 had failed to record “reasons to believe”, therefore, he had wrongly assumed jurisdiction and framed the impugned assessment u/s.148/143(3) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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