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Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Reopening of assessment u/s 147 r.w 148 – till the time ...


Income Tax Assessment Reopening Not Allowed Before Expiry of Filing Time u/ss 147 and 148.

January 15, 2015

Case Laws     Income Tax     AT

Reopening of assessment u/s 147 r.w 148 – till the time available to the assessee for filing return u/s 139(4) has not expired, it cannot be said that any income has escaped assessment - AT

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