S.148: Reassessment – Notice – Validity – Special audit report was a fresh tangible material – Formed reasonable belief for escaped assessment-Reassessment notice is valid. [ S.37(1) 80G , 147 ]
Multi Commodity Exchange of India Ltd. v. Dy. CIT (2018) 91 taxmann.com 265/(2020)423 ITR 445 (Bom)(HC) Editorial: SLP of Assessee is dismissed (SLP No.20523 of 2018) (2019) 410 ITR 162(St.)(SC)/(2019) 260 Taxman 243 (SC)