Punjab & Haryana H.C : The reopening of assessment under section 147 of the Act based on the valuation report was not valid, whereas as per the valuation report income to the tune of Rs. 16,91,200 has escaped assessment
High Court Of Punjab & Haryana CIT vs. Devki Devi Assessment Year : 1992-93 Section : 147 Adarsh Kumar Goel […]