https://www.taxtmi.com/highlights?id=18998 Initiation of reassessment proceeding - The words “reason to belief“ as used in Section 21 (1) of the Act, 1948 has not to be based on surmises and conjectures, rather it is to be based on objective satisfaction. - HC en-us Mon, 23 Jun 2014 13:03:01 +0530 Mon, 23 Jun 2014 13:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=18998 Initiation of reassessment proceeding - The words “reason to belief“ as used in Section 21 (1) of the Act, 1948 has not to be based on surmises and conjectures, rather it is to be based on objective satisfaction. - HC Highlights VAT and Sales Tax Mon, 23 Jun 2014 13:03:01 +0530 https://www.taxtmi.com/highlights?id=18998