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Income Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Mere non filing of return of income does not give jurisdiction ...


Reopening Tax Assessments: Filing Lapse Insufficient; Income Must Exceed Tax-Free Threshold Under Income Tax Act.

August 27, 2016

Case Laws     Income Tax     HC

Mere non filing of return of income does not give jurisdiction to the Assessing Officer to re-open the assessment unless the person concerned has total income which is assessable under the Act exceeding maximum amount which is not chargeable to Income Tax. - HC

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