Case Law Details
Case Name : Madhukar Khosla Vs ACIT (Delhi High Court)
Appeal Number : W.P.(C) 1320/2014, C.M. NO.2744/2014 & 2745/2014
Date of Judgement/Order : 14/08/2014
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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The assessee argues that the expression “reasons to believe” under Section 147 refers to objective circumstances. In the present case, the assessment was completed under Section 143 (3) after notice was issued under Section 142 (1) was issued and explanation sought in respect of all relevant matters. The assessee
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