Reopening of assessment - The reasons cannot be supplied ...
Court Rules Reasons for Reopening Tax Assessment Can't Be Added Later; Initial Justification Insufficient to Support Action.
May 4, 2016
Case Laws Income Tax HC
Reopening of assessment - The reasons cannot be supplied subsequent to the recording of such reasons either in the form of an order rejecting the objections or an affidavit filed by the Revenue - The reasons also do not provide a live link to the formation of the belief that income had escaped assessment. - HC
View Source