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Income Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Income escaping assessment - Assessing Officer has no ...


Assessing Officer Cannot Reopen Assessment u/s 147 to Circumvent Final CIT Order Without Legal Process.

December 23, 2011

Case Laws     Income Tax     AT

Income escaping assessment - Assessing Officer has no jurisdiction to reopen an assessment u/s.147 so as to circumvent the order of the CIT which had become final unless and until the order was set aside by the process known to law. .... - AT

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