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Income Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Reopening of assessment u/s 147 - reasons for re-opening the ...

Income Tax

March 26, 2020

Reopening of assessment u/s 147 - reasons for re-opening the assessment - change of opinion or not - mere filing to the annexure by the petitioner in response to notice during scrutiny assessment by itself may or may not have been sufficient to come to the conclusion that there was full and true disclosure by the petitioner if the information furnished was neither complete nor true.

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