Revision order - change of heart - a revision order can only be ...

Tax Revision Orders Require Fair Notice and Opportunity to Respond; Cannot Change Grounds Arbitrarily.

January 28, 2015

Case Laws Income Tax AT

Revision order - change of heart - a revision order can only be passed on the ground on which the assessee has been given reasonable opportunity of being heard, and as it is not open to Commissioner to set out one reason for revising the order but actually revise the order on some other ground. - AT

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Revision order - change of heart - a revision order can only be ...

Tax Revision Orders Require Fair Notice and Opportunity to Respond; Cannot Change Grounds Arbitrarily.

January 28, 2015

Case Laws Income Tax AT

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