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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Reopening of assessment - the formation of opinion without ...


High Court Rules Reopening of Assessment Invalid Due to Flawed Opinion u/s 148 of Income Tax Act.

May 9, 2015

Case Laws     Income Tax     HC

Reopening of assessment - the formation of opinion without examining the issue (as according to the Assessing Officer, the issue is yet to be examined and the notice under Section 148 of the Act has been issued for examining the issue mentioned in paragraph No.7.2.) has been vitiated - HC

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