Reopening of assessment – court is only required to see whether ...

Court's Role in Reopening Assessment: Determine Prima Facie Material, Not Sufficiency or Correctness of Evidence.

August 31, 2012

Case Laws Income Tax HC

Reopening of assessment – court is only required to see whether there was prima facie some material on the basis of which the assessment could be reopened. The sufficiency or the correctness of the material cannot be considered at this stage. - HC

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Reopening of assessment – court is only required to see whether ...

Court's Role in Reopening Assessment: Determine Prima Facie Material, Not Sufficiency or Correctness of Evidence.

August 31, 2012

Case Laws Income Tax HC

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