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    Income Tax

    Validity of notice u/s 147 / 148 - belief were communicated to...

    Notice Validity Upheld: Sections 147 and 148 Beliefs Communicated Independently; 2G Spectrum Report Non-Disclosure Irrelevant.

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    Income TaxMarch 5, 2014Case LawsHC

    Validity of notice u/s 147 / 148 - belief were communicated to the assessee independent of the document sought to be disclosed - Thus, the non-disclosure of the 2G Spectrum Report does not affect the notice - HC

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