Reopening of Assessment under Section 147 held Invalid , SLP dismissed : No New Information or Failure to Disclose
Reopening of Assessment under Section 147 held Invalid , SLP dismissed : No New Information or Failure to Disclose Summary in Key Points: Issue: Was the reassessment under Section 147 valid when the Assessing Officer reopened the assessment based on the same sale deed that was already available during the original assessment? Facts: The assessee,… Read More »