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Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Reopening of assessment - AO has blindly gone by the objections ...


Assessment Reopening Deemed Unjustified: AO Failed to Independently Verify Records, Violating Section 147 Requirements.

March 17, 2018

Case Laws     Income Tax     AT

Reopening of assessment - AO has blindly gone by the objections raised by the Revenue’s Audit party without his own independent application of mind or the actual verification of the assessment records. - reopening of assessment u/s.147 in terms of aforesaid “reasons recorded” is unjustified in law - AT

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