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Reopening-s.143(1) & s. 147

Started by rajul5234, November 20, 2015, 11:52:05 PM

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rajul5234

Gujarat high court. SCA 12873 / 2014. Dt. 13/10/15. Varshaben Sanatbhai Patel

Held, Formation of belief based on material should be reflected from the  reasons recorded to assume valid jurisdiction u/s 147 / 148.