2026 LiveLaw (SC) 1103 | CHETAN SABHARWAL VERSUS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 28(1) NEW DELHI

    • 2026 LiveLaw (SC) 1103 | CHETAN SABHARWAL VERSUS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 28(1) NEW DELHI
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    S. 147 Income Tax | Assessment Can Be Reopened Based On Fresh Material If No Opinion Was Formed In First Instance : Supreme Court


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