Validity of reopening of assessment u/s 147 – Reopening made on ...
Reopening of Assessment u/s 147 Invalid if Based on Flawed District Valuation Officer's Report.
December 10, 2014
Case Laws Income Tax AT
Validity of reopening of assessment u/s 147 – Reopening made on the basis of DVO’s report - once reference itself is held to be invalid or bad, the DVO’s report obtained consequent thereto cannot be used for reopening of the assessment - AT
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