Reassessment - unaccounted loan received - when AO did not ...
Reassessment Invalid: AO Failed to Specify Method of Awareness for Unaccounted Loan u/s 147.
June 6, 2016
Case Laws Income Tax AT
Reassessment - unaccounted loan received - when AO did not describe how and what manner it came to his knowledge that the assessee receive the accommodation entries, the reopening done by the AO u/s 147 was not valid - AT
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