Reassessment u/s 147 Must Rely Only on Cited Reasons; External Justifications Are Invalid.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Reopening of assessment u/s 147 - reopening cannot be justified on any other material other than referred in the reasons recorded. - Mental exercise must be self-evident from the reasons recorded. Reasons must be self-speaking and self-defending. - AT....




TaxTMI
TaxTMI