TMI BlogBooks of account - Reopening of an assessmentX X X X Extracts X X X X X X X X Extracts X X X X ..... Is there any rule/case law that unless there is flaw in books of accounts, the case cannot be reopened or reassessed. If it is there please give its reference. - Reply By Surender Gupta - The Reply = ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... You may read section 145(3) with section 144. As per section 145(3), (3) Where the Assessing Officer is not satisfied about the correctness or completeness of the accounts of the assessee, or where t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he method of accounting provided in sub-section (1) or accounting standards as notified under sub-section (2), have not been regularly followed by the assessee, the Assessing Officer may make an asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment in the manner provided in section 144. - Books of account - Reopening of an assessment - Query Started By: - Dharmender Batra Dated:- 14-5-2010 Income Tax - Got 1 Reply - Income Tax - Discuss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|