Validity of notice u/s 147 / 148 - belief were communicated to ...
Notice Validity Upheld: Sections 147 and 148 Beliefs Communicated Independently; 2G Spectrum Report Non-Disclosure Irrelevant.
March 5, 2014
Case Laws Income Tax HC
Validity of notice u/s 147 / 148 - belief were communicated to the assessee independent of the document sought to be disclosed - Thus, the non-disclosure of the 2G Spectrum Report does not affect the notice - HC
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