Dear Subscriber,
S. 147: A Treatise On The Law Of Reopening Of Assessments
S. 147 confers wide powers on the AO to reopen completed assessments and bring to tax income which has escaped assessment. However, there are several technical rules that have to complied with by the AO. The authors have carefully studied the entire law on the subject and presented it in a clear and succinct manner so that it can be ensured that the reopening is as per the law
A pdf copy of the article is available for download.
Regards,
Editor,
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