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Income Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Reassessment of a case beyond 6 years - directions were issued ...

Case Laws     Income Tax

August 25, 2018

Reassessment of a case beyond 6 years - directions were issued u/s 150(1) - adequate opportunity of hearing to the concerned party was not given - The directions issued by the CIT (A) insofar as it records adverse findings, is hereby quashed. In case, the CIT(A) wishes to proceed against the petitioner, he shall do so provided he shall issue appropriate notice in that regard.

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