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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Rectification of mistake - AO should not take undue advantage of ...


Assessing Officer Must Ensure Fairness, Allow Legitimate Claims to Prevent Exploiting Taxpayer Ignorance, Ensure Correct Tax Payment.

February 4, 2017

Case Laws     Income Tax     AT

Rectification of mistake - AO should not take undue advantage of ignorance of the assessee and should follow a fair approach by allowing legitimate claims of the assessee so that only that amount of tax is recovered from the assessee which is due as per law - AT

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