TMI BlogReopening of assessment u/s 147 - reliance on material obtained in the course of a search or a survey -...Reopening of assessment u/s 147 - reliance on material obtained in the course of a search or a survey - the condition set out under Section 149(1)(b) is satisfied - We find no merit in the submission of the petitioner to the effect that the information available with the officer is vague, non-specific or does not relate to the Risk Management Strategy of the Department. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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