The Delhi High Court held that assessing officer can initiate the notice for re-assessment with the reasons to believe and with reference to any fresh tangible material. The writ petitions under Article 226 /227 of the Constitution of India are directed against the notice issued by respondent No.1 under Section 148 of the Income Tax […]
The post Re-Assessment Notice should contain a ‘Reason to believe’ with supporting Evidence: Delhi HC [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.
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