Any amendment in law, even with retrospective effect, would not ...

Amendment in law doesn't allow reopening of assessments after four years unless Section 147 conditions are met.

April 3, 2014

Case Laws Income Tax HC

Any amendment in law, even with retrospective effect, would not authorize the AO to reopen the assessment previously framed after scrutiny beyond the period of four years from the end of the relevant assessment year unless the conditions laid down under the proviso to Section 147 of the Act are fulfilled - HC

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Any amendment in law, even with retrospective effect, would not ...

Amendment in law doesn't allow reopening of assessments after four years unless Section 147 conditions are met.

April 3, 2014

Case Laws Income Tax HC

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