Merely mentioning that the assessee has failed to disclose fully ...

Assessing Officer Must Specify Assessee's Disclosure Failures to Justify Jurisdiction u/s 147 Proviso.

November 21, 2014

Case Laws Income Tax AT

Merely mentioning that the assessee has failed to disclose fully and truly all material facts is not sufficient to acquire jurisdiction within the ambit of proviso to section 147, but the Assessing Officer has to ascribe specifically, what is the failure on the part of the assessee. - AT

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Merely mentioning that the assessee has failed to disclose fully ...

Assessing Officer Must Specify Assessee's Disclosure Failures to Justify Jurisdiction u/s 147 Proviso.

November 21, 2014

Case Laws Income Tax AT

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