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Income Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Reopening of assessment - The present case is where the issuance ...


Court Invalidates Assessment Reopening Due to Notice by Incompetent Authority; Rejects Revenue's Argument u/s 292BB.

August 4, 2016

Case Laws     Income Tax     HC

Reopening of assessment - The present case is where the issuance of notice itself is bad issued by the authority who was not competent - Reference to section 292BB of the Act by the counsel of the revenue would need summary rejection. - HC

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