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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Reopening u/s 147 in the cases processed u/s 143(1) is not ...


Reopening Not Permitted u/s 147 Without New Tangible Material Post Section 143(1) Intimation.

November 29, 2013

Case Laws     Income Tax     AT

Reopening u/s 147 in the cases processed u/s 143(1) is not permissible if there is no tangible material which came to the possession of Assessing Officer subsequent to issue of intimation u/s 143(1) - AT

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