The fact of non-provision of the reasons recorded for initiation ...

Assessment Order Invalid if Reasons u/s 147 Are Provided Only at Appellate Stage.

November 5, 2013

Case Laws Income Tax AT

The fact of non-provision of the reasons recorded for initiation of proceedings u/s 147 before the completion of assessment proceedings and the furnishing of the said reasons recorded at the appellate stage before CIT(Appeals) will render the order of assessment invalid and unsustainable in law - AT

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The fact of non-provision of the reasons recorded for initiation ...

Assessment Order Invalid if Reasons u/s 147 Are Provided Only at Appellate Stage.

November 5, 2013

Case Laws Income Tax AT

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