Re-opening Notice can be issued u/s 147 in relation to Search and Seizure: ITAT [Read Order]

Notice - Search And Seizure - ITAT - taxscan

The Income Tax Appellate Tribunal “A” Bench, Mumbai, has while deciding upon two cross appeals filed by the assessee and revenue, held that reopening notice can be issued under section 147 in relation to search and seizure. The aforesaid observation was made by the Tribunal when two cross appeals were filed by the assessee and…

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