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Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Once an assessment order is being passed, it has some sanctity. ...


Changes to Assessment Orders Require Strict Compliance with Section 147/148 of the Income Tax Act.

January 22, 2015

Case Laws     Income Tax     HC

Once an assessment order is being passed, it has some sanctity. If the assessment order is to be disturbed, then the Assessing Officer must strictly satisfy the condition precedent as provided under Section 147/148 of the Act before he can issue a notice - HC

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