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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Reopening of assessment - AO emphasised that the assessee did ...


Inconsistent AO Statements Challenge Validity of Section 148 Notice for Assessment Reopening, Citing Improper Consideration.

October 4, 2018

Case Laws     Income Tax     AT

Reopening of assessment - AO emphasised that the assessee did not file any return of income by contradicting himself in the body of the assessment order by admitting that return was filed on 18.10.2007 establishes only and only one thing, that notice u/s 148 vis a vis reasons are devoid of any application of mind.

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