For issuing notice for reopening, the Assessing Officer herself ...

Assessing Officer Must Personally Record Satisfaction Before Reopening Tax Assessment; Audit Party Opinion Not Sufficient.

June 20, 2016

Case Laws Income Tax HC

For issuing notice for reopening, the Assessing Officer herself ought to have recorded the satisfaction that income chargeable to tax had escaped assessment. Even the revenue's audit party cannot prevail over such opinion of the Assessing Officer. - HC

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For issuing notice for reopening, the Assessing Officer herself ...

Assessing Officer Must Personally Record Satisfaction Before Reopening Tax Assessment; Audit Party Opinion Not Sufficient.

June 20, 2016

Case Laws Income Tax HC

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