Tax Reassessment Challenged: Section 148 Notice Lacks New Evidence, Misused for Reviewing Previous Order u/s 147.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Reopening of assessment u/s 147 - Reason to believe - issuance of a notice u/s 148 in the absence of any new tangible material was nothing but an attempt to review the earlier order of assessment passed by the A.O. - HC....