Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Validity of reopening of assessment u/s 147 - The objections of the petitioner were dealt with on a point to point basis. - While passing the order the competent Revenue Authority found that necessary prerequisite of Section 147 that βthere should be an escapement of incomeβ stood fulfilled. The reasons recorded in that regard were found to be valid