Assessee assailed reassessment order passed by AO under section 148 on the ground that notice under section 143(2) was not issued to assessee.

Reassessment : Legislature by using the word ‘reason to believe’ had cast a duty on AO to apply mind to the material on record with regard to escaped liability.

10 Jul 2020

Reassessment : Legislature by using the word ‘reason to believe’ had cast a duty on AO to apply mind to…