Reassessment Justified: Authority Can Reopen Tax Assessment u/s 148 Based on DGIT Investigation Info.

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....Reopening of assessment - reasons to believe - information received from the DGIT, Investigation Branch - it cannot be said that this is not justifiable material to form a reason to belief by the Authority and therefore, this being a case, the Authority is justified in issuing notice under Section 148 of the Act to reopen the assessment - HC....