Bombay High Court Holds Reopening Beyond Four Years Requires Specific Disclosure Failure. General Statement of Non-Disclosure Not Sufficient Under Proviso to Section 147 Income Tax Act, 1961.
30 Sep 2021The petitioner, a real estate developer, challenged a notice dated 27/03/2019 issued under Section 148 of the Income Tax Act, 1961 for reopening the a...




