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Tag: section 143(2)

Validity of Conversion of case from limited scrutiny to complete scrutiny...

Validity of Conversion of case from limited scrutiny to complete scrutiny prior to receipt of approval from Pr. CIT Short Overview  Though AO had mentioned...

Reassessment : Legislature by using the word ‘reason to believe’ had...

Reassessment : Legislature by using the word 'reason to believe' had cast a duty on AO to apply mind to the material on record...