Reasons recorded by AO for reopening an assessment are the only reasons which can be considered when formation of belief is impugned

CASE LAWS DETAILS

DECIDED BY: HIGH COURT OF BOMBAY,

IN THE CASE OF: Prashant S. Joshi Vs Income Tax Officer, Appeal No: WP No. 2287 of 2009 With WP No. 59 of 2010, DECIDED ON: February 22, 2010

RELEVANT PARAGRAPH

2. The principal challenge in these proceedi

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