Validity of notice for reopening of assessment u/s 147/148 - ...
Income Tax Assessment Reopening Invalid if Based Solely on Later ITAT Decision Awareness by Assessing Officer.
January 2, 2015
Case Laws Income Tax AT
Validity of notice for reopening of assessment u/s 147/148 - merely because subsequently another decision of the Co-ordinate Bench of the ITAT is noticed by the AO, that will not vests the jurisdiction in the AO to exercise his powers u/s 147 - AT
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