Reopening of assessment - AO cannot act mechanically on the ...

Assessing Officer Must Independently Review and Justify Reopening of Assessment, Not Solely Rely on Investigation Report.

December 11, 2018

Case Laws Income Tax AT

Reopening of assessment - AO cannot act mechanically on the basis of report of Investigation Wing and to show that the AO has applied his mind, he must distinct all those materials and he must also show that what was material on record.

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Reopening of assessment - AO cannot act mechanically on the ...

Assessing Officer Must Independently Review and Justify Reopening of Assessment, Not Solely Rely on Investigation Report.

December 11, 2018

Case Laws Income Tax AT

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