Reopening of assessment - If because of inefficiency or ...
Revenue Cannot Reassess Same Income with Alternative Methods if Original Assessment is Quashed Due to Inefficiency.
June 2, 2015
Case Laws Income Tax AT
Reopening of assessment - If because of inefficiency or otherwise on the part of Revenue, the assessee is able to get some assessment order quashed, the revenue is not empowered to tax the same income by taking another route. - AT
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