Selection of case of scrutiny assessment u/s 143(3) - failure to ...

Failure to Record Reasons for Scrutiny Assessment u/s 143(3) of Income Tax Act Not Mandated by Circular.

September 12, 2017

Case Laws Income Tax AT

Selection of case of scrutiny assessment u/s 143(3) - failure to record any reasons - The Circular does not require recording reasons for giving approval - Circular cannot be equated with Section 151(1)

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Selection of case of scrutiny assessment u/s 143(3) - failure to ...

Failure to Record Reasons for Scrutiny Assessment u/s 143(3) of Income Tax Act Not Mandated by Circular.

September 12, 2017

Case Laws Income Tax AT

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