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Income Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Reopening of assessment – Validity of Notice u/s 148 - only a ...


Assessment Reopening u/s 148 Needs Only Prima Facie View, Not Definitive Proof of Income Escapement.

March 7, 2014

Case Laws     Income Tax     HC

Reopening of assessment – Validity of Notice u/s 148 - only a prima facie view of the AO is necessary to issue notices and not a cast iron case of escapement of income - HC

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