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Income Tax - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Reopening of assessment - notice u/s 148 issued on the ...


Notice for Reassessment u/s 148 Issued by JCIT/CIT, Potential Conflict with Section 147 Provisions.

September 22, 2017

Case Laws     Income Tax     AT

Reopening of assessment - notice u/s 148 issued on the directions of JCIT / CIT - a perusal of reasons for initiating reassessment proceedings clearly show that they are against the sprit of provisions u/s 147

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