Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
Reopening of assessment u/s 147 - the reopening notice has been issued on the basis of the information obtained during the course of assessment of earlier assessment year u/s 143(3) - Such information can form a valid basis for issuing reopening notice. - HC
Reopening of assessment u/s 147 - the reopening notice has been issued on the basis of the information obtained during the course of assessment of earlier assessment year u/s 143(3) - Such information can form a valid basis for issuing reopening notice. - HC
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