https://www.taxtmi.com/highlights?id=52370 Reopening of assessment u/s 147 - unable to make declaration under the Black Money Act -There is always a presumption as to constitutionality of a statute and the burden lies heavily on him who challenges the constitutionality - we feel that while respondents may proceed pursuant to the impugned notices dated December 20, 2017, no coercive measures may be taken against the petitioners if the occasion so arises. - HC en-us Mon, 16 Mar 2020 07:54:15 +0530 Sun, 15 Mar 2020 22:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52370 Reopening of assessment u/s 147 - unable to make declaration under the Black Money Act -There is always a presumption as to constitutionality of a statute and the burden lies heavily on him who challenges the constitutionality - we feel that while respondents may proceed pursuant to the impugned notices dated December 20, 2017, no coercive measures may be taken against the petitioners if the occasion so arises. - HC Highlights Income Tax Mon, 16 Mar 2020 07:54:15 +0530 https://www.taxtmi.com/highlights?id=52370