Validity of reopening of assessment - reasons to believe - ...
Assessment Reopening Invalidated: Lack of Commissioner Satisfaction Note Voids Sanction Approval.
April 17, 2017
Case Laws Income Tax AT
Validity of reopening of assessment - reasons to believe - Nowhere the Commissioner has recorded a satisfaction note not even in brief. Therefore, it cannot be-said that the Commissioner has accorded sanction after applying his mind and after recording his satisfaction. AT
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