Reopening of assessment - validity of reasons to believe - Just ...
Reopening Assessment Requires Jurisdictional Basis; Lack of Information Not Sufficient for Section 148 Notice.
July 9, 2018
Case Laws Income Tax HC
Reopening of assessment - validity of reasons to believe - Just by stating 'absence of information', the Respondent revenue cannot get over the jurisdiction bar. - notice u/s 148 is without jurisdiction.
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