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Reopening of assessment u/s 147 - deemed dividend u/s 2(22)(e) - necessary nexus has been established between the material in possession of the AO and the formation of a prima facie belief that the income has escaped assessment - no infirmity in assumption of jurisdiction u/s 147

Income Tax
5-4-2019

Reopening of assessment u/s 147 - deemed dividend u/s 2(22)(e) - necessary nexus has been established between the material in possession of the AO and the formation of a prima facie belief that the income has escaped assessment - no infirmity in assumption of jurisdiction u/s 147

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