Re-opening of assessment u/s 147 on the basis of TDS ...
Reassessing Based on TDS Certificates Alone u/s 147 is Insufficient for Justification of Proceedings.
November 1, 2013
Case Laws Income Tax AT
Re-opening of assessment u/s 147 on the basis of TDS Certificates – Mere need to verify the discrepancy does not bring the matter within the scope of cases in which reassessment proceedings can be validly initiated - AT
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