Reopening u/s 148 - accommodation entry - recording of reasons ...
Income Tax
April 12, 2019
Reopening u/s 148 - accommodation entry - recording of reasons to belief - AO did not mention any material facts in the reasons such as original assessment u/s 143(3), failure on the part of the assessee to disclose fully and truly all material facts - assumption of jurisdiction u/s 147/148 is clearly illegal and bad in Law
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