Legislature cannot be presumed to have intended to give blanket powers to the AO under section 147 for making roving enquiry
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Legislature cannot be presumed to have intended to give blanket powers to the AO under section 147 for making roving…
Ranbaxy Laboratories Ltd. Vs. CIT
AO may assess or reassess income in respect of any issue which comes to his notice subsequently in the course of proceedings under s. 147 though the reasons for such issue were not included in the reasons recorded in the notice under s. 148(2)
AO may assess or reassess income in respect of any issue which comes to his notice subsequently in the course…
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