Criteria for satisfying the condition precedent i.e. “reason to believe, escapement of income’' while reopening an assessment

Last updated: 29 June 2021

Court :
ITAT Kolkata

Brief :
This is an appeal preferred by the assessee against the order of Ld. CIT(A)-11,Kolkata dated 26.07.2019 for Assessment year 2013-14.

Citation :
I.T.A. No. 2142/Kol/2019

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Published in Income Tax
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