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Income Tax - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Reopening of assessment - independent application of mind by AO ...


Assessing Officer Must Independently Evaluate Reopening of Assessment; Input from Another AO Doesn't Invalidate Satisfaction.

September 26, 2017

Case Laws     Income Tax     HC

Reopening of assessment - independent application of mind by AO - Merely because the relevant material was brought to his notice by an AO of another assessee would not perse vitiate his satisfaction that income chargeable to tax has escaped assessment - HC

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