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Income Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Reopening of assessment u/s 147 - the duty of the AO is only to ...

Income Tax

May 24, 2018

Reopening of assessment u/s 147 - the duty of the AO is only to primafacie establish that income chargeable to tax has escaped assessment - it would not be his duty to demonstrate with certainty that invariably upon reassessment additions would be stand - HC

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