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reasons to believe
Notice u/s 148 of Income Tax Act lacks record of ‘reasons to believe’ for initiating Proceedings: ITAT quashes Re-assessment Order [Read Order]
April 28, 2023
Power of Seizure of Goods can be resorted to only when the Officer has ‘reasons to believe’ the goods are liable to confiscation: Allahabad HC [Read Order]
November 19, 2020
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