The DCIT, Range 8(2) , Mumbai Versus M/s. Hexaware Technologies Ltd. - Income Tax - ITAT MUMBAI - Tri - Validity of Reassessment u/s 147 Held that - There are no reasons on the basis of which prima facie it can be said that income has escaped assessment. The Ld. CIT(A) was also convinced that reopening is based on the facts which were already on record - It cannot be said that the assessee has failed to disclose fully and truly all material facts - The reopening of the assessment is beyond a p................................... Income Tax - Case Laws
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