#Section 147
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4,835 articlesIncome Tax
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Reassessment not valid if Material facts already been disclosed during Original Assessment
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Income Tax
If What material fact not been disclosed is not clear in order rejecting the objections issue of notice u/s. 148 is invalid
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Income Tax
Reassessment not justified if assessee had proved its stand during original assessment
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Reopening of assessment on the basis of investigation report is valid
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Income Tax
S. 292BB cannot be applied retrospectively
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Validity of Reopening for involvement in accommodation entry?
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Reopening not permissible for mere change of opinion
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In case of reassessment AO is bound to give reasons and dispose of assessee’s objection by passing speaking order
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AO cannot disturb finality of intimation u/s.143(1) at his whims & caprice
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Income Tax
