Reopening of assessment u/s 147 - the duty of the AO is only to ...

Reopening Assessments: Section 147 Requires AO to Show Income Escaped, Not Confirm Additional Tax Liabilities.

May 24, 2018

Case Laws Income Tax HC

Reopening of assessment u/s 147 - the duty of the AO is only to primafacie establish that income chargeable to tax has escaped assessment - it would not be his duty to demonstrate with certainty that invariably upon reassessment additions would be stand - HC

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Reopening of assessment u/s 147 - the duty of the AO is only to ...

Reopening Assessments: Section 147 Requires AO to Show Income Escaped, Not Confirm Additional Tax Liabilities.

May 24, 2018

Case Laws Income Tax HC

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