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Notice for Reassessment u/s 148 Issued by JCIT/CIT, Potential Conflict with Section 147 Provisions.

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Full Text of the Document

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....Reopening of assessment - notice u/s 148 issued on the directions of JCIT / CIT - a perusal of reasons for initiating reassessment proceedings clearly show that they are against the sprit of provisions u/s 147....

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