Validity of initiation of reassessment u/s. 147 and 148 must be independently evaluated: Delhi HC

Ats Infrastructure Limited Vs ACIT (Delhi High Court)

Delhi High Court held that validity of initiation of reassessment u/s. 147 and 148 of the Income Tax Act must be independently evaluated. It cannot be confused with the power that could ultimately be available in the hands of the AO and which could be invoked once an

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