Bombay H.C : Reopening of assessment proceedings can be resisted only on basis of reasons recorded at time of issuing notice and no further reasons can be added to or supplemented to support reasons recorded while issuing impugned notice
High Court Of Bombay Aroni Commercials Ltd. Vs. ACIT 2(1) Section : 148, 28(i), 45 and 147 Assessment Year : 2007-08 M. S. […]