Validity of reopening of assessment - The doctrine of merger ...

Reassessment Valid: Original Assessment Reinstated as Doctrine of Merger Didn't Apply in Unsustainable Order Case.

November 5, 2018

Case Laws Income Tax HC

Validity of reopening of assessment - The doctrine of merger would have no application in the present case as the subsequent order was held to be unsustainable in law - where the reassessment order was annulled, the original assessment order would automatically get restored.

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Validity of reopening of assessment - The doctrine of merger ...

Reassessment Valid: Original Assessment Reinstated as Doctrine of Merger Didn't Apply in Unsustainable Order Case.

November 5, 2018

Case Laws Income Tax HC

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