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Reassessment Triggered by New Information Impacting Initial Findings u/s 143(3) of Income Tax Act.

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Full Text of the Document

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....Reopening of assessment - subsequent information or material which tends to or has the potential of undermining its findings of assessment made u/s 143(3) and have an important bearing then invocation of the power to reassessment u/s 147 is warranted.....

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