High Court Rules in Favor of Assessee Due to Non-Compliance with Mandatory Provisions of Section 151 in Assessment Reopening.

Reopening of Assessment – The provisions contained in Section 151 are indubitably mandatory in nature and since compliance was either not made or could be established by the revenue, benefit will have to be given to the assessee - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X