High Court Upholds Reassessment Notice Validity u/s 148 of Income Tax Act Based on "Reason to Believe.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Reassessment - Validity of notice u/s 148 of the Act – Reason to believe – The material found in post search enquiries could form a “reason to believe“ that income had escaped assessment - HC....
TaxTMI