Section 148

Section 148, Section 68

Delhi H.C : Whether since assessee was not in a position to deny that material relied upon by Assessing Officer at time of recording reasons for reopening assessment did not contain entry linking ‘S’ Ltd. with assessee, issue of notice under section 148 on prima facie belief that income chargeable to tax had escaped assessment must be upheld as valid

High Court Of Delhi Rajat Export Import India (P.) Ltd. vs. ITO Assessment Year : 2004-05 Section : 68, 148

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