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What is Scrutiny Assessment of Income Tax Case about?

The High Court of Rajasthan dismissed a writ petition challenging a notice issued under Section 148 of the Income Tax Act for the assessment year 2009-10, which claimed that the petitioner incorrectly deducted under Section 54B. The court found that the reassessment was not merely a change of opinion, as the Assessing Officer had reason to believe that income had escaped assessment based on the information available. The petitioner

Author

Ved Vyas

Language

EN