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Del. HC: Assessing Officer to Decide Whether Case is Fit for Issuance of Notice u/s 148 of IT Act - (13 Jan 2025)

DIRECT TAXATION

Del. HC has observed that Assessing Officer has to decide whether a case is fit for issuance of notice under Section 148 of IT Act, 1961 which would require the Officer to take a view in respect of the material available and form an opinion whether to reopen the assessment.

Tags : DELHI HIGH COURT   ASSESSING OFFICER   REOPEN ASSESSMENT  

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