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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Reopening of assessment u/s 147 - 'reason to believe' or 'reason ...

Income Tax

January 15, 2020

Reopening of assessment u/s 147 - 'reason to believe' or 'reason to suspect' - objections of the petitioner were rejected by a non-speaking and cryptic order - information already available on record - merely because there is a change in opinion, reopening could not have been done

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