Case Law Details
Case Name : Signature Hotels (P) Ltd. Vs. ITO (Delhi High Court)
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All High Courts Delhi High Court
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Signature Hotels (P) Ltd. Vs ITO (Delhi High Court)- When the reason recorded for initiation of reassessment proceedings and the information received is extremely scanty and vague, and the material based on which the proceedings are initiated does not indicate escapement of income, the AO will have no jurisdiction to issue notice u/s 148.
Signature Hotels (P) Ltd. Vs. ITO
Delhi High Court
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I would like to ask if AO does not give ‘reason to believe’ u/s 148 and asks the assessee to provide statement of accounts including bank statements u/s 143(2), what should be done by the assessee?