185 results for “bogus purchases”+ Section 27clear
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section 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion