Reopening of assessment - accommodation entries - AO has not ...

Assessment Reopening Quashed: AO Failed to Use Independent Judgment u/s 147, Notice Issued u/s 148 Invalidated.

September 6, 2016

Case Laws Income Tax AT

Reopening of assessment - accommodation entries - AO has not applied his independent mind while recording the reasons in this case and, therefore, proceedings under section 147 of the Act initiated by way of issue of notice under section 148 of the Act are quashed - AT

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Reopening of assessment - accommodation entries - AO has not ...

Assessment Reopening Quashed: AO Failed to Use Independent Judgment u/s 147, Notice Issued u/s 148 Invalidated.

September 6, 2016

Case Laws Income Tax AT

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