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ITAT: Prima Facie Belief That There is Escape of Income is Sufficient Proof to Re-Open Assessment - (23 Jun 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Pune Bench has held that prima facie belief that there is the escape of income is sufficient proof to initiate reassessment proceedings under Section 147/148 of the Income Tax Act, 1961.

Tags : ITAT   INCOME TAX ACT   1961   REASSESSMENT  

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