An assessment cannot be reopened merely to verify the ...
Reopening Assessments Requires Evidence of Income Escape, Not Just Expense Verification - Avoid Fishing Inquiries.
April 22, 2014
Case Laws Income Tax HC
An assessment cannot be reopened merely to verify the genuineness of the expenses as that would amount to an impermissible fishing or rowing enquiry without any tangible material to show escapement of income - HC
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