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Income Tax - Highlights / Catch Notes

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Reopening of assessment - whether the Assessing Officer has ...

Income Tax

November 4, 2015

Reopening of assessment - whether the Assessing Officer has “reason to believe” that any income chargeable to tax has “eascaped assessment”? - the reason to believe as formed by the AO are not in terms as contemplated by section 147 and as mandated by the courts - AT

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