To assume a valid jurisdiction u/s 147 of the Income Tax Act, the AO must form a reason to believe on his own - Clarifies ITAT

Last updated: 02 October 2021

Court :
ITAT Jaipur

Brief :
This is the appeal filed by the assessee against the order of the ld. CIT(A), Alwar dated 30/10/2019 for the A.Y. 2008-09

Citation :
ITA No. 1388/JP/2019

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