https://www.taxtmi.com/highlights?id=12789 Reopening of assessment - The prime requirement for the validity of a notice issued under section 148 is that the reasons recorded should have a live link or nexus with the material on record. - HC en-us Sat, 25 May 2013 18:55:53 +0530 Sat, 25 May 2013 18:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=12789 Reopening of assessment - The prime requirement for the validity of a notice issued under section 148 is that the reasons recorded should have a live link or nexus with the material on record. - HC Highlights Income Tax Sat, 25 May 2013 18:55:53 +0530 https://www.taxtmi.com/highlights?id=12789