Tag Archives: Datta Projects (P.) Ltd.

Reopening Based on Surmises from Sister Concern’s Survey Evidence Without Direct Proof Is Invalid

By | July 27, 2026

Reopening Based on Surmises from Sister Concern’s Survey Evidence Without Direct Proof Is Invalid Reopening Based on Surmises from Sister Concern’s Survey Evidence Without Direct Proof Is Invalid Issue Whether a completed assessment under Section 143(3) can be validly reopened under Section 148 based on presumptions and survey findings from a sister concern without any… Read More »