Power of reopening of assessment u/s 147 Explanation 1 r.w ...

High Court Quashes Tax Reassessment u/s 147 Due to Lack of Fresh Material Justifying Reopening.

March 26, 2014

Case Laws Income Tax HC

Power of reopening of assessment u/s 147 Explanation 1 r.w section 143(1) - reasons for the notice u/s 147 nowhere mentioned that the revenue came up with any other fresh material warranting reopening of assessment except the notes to the accounts already disclosed - assessment quashed - HC

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Power of reopening of assessment u/s 147 Explanation 1 r.w ...

High Court Quashes Tax Reassessment u/s 147 Due to Lack of Fresh Material Justifying Reopening.

March 26, 2014

Case Laws Income Tax HC

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