Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Reopening of assessment u/s 147 - reopening cannot be justified on any other material other than referred in the reasons recorded. - Mental exercise must be self-evident from the reasons recorded. Reasons must be self-speaking and self-defending. - AT
Reopening of assessment u/s 147 - reopening cannot be justified on any other material other than referred in the reasons recorded. - Mental exercise must be self-evident from the reasons recorded. Reasons must be self-speaking and self-defending. - AT
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