Re-assessment is carried out for the benefit of the Revenue and ...

Case Laws Income Tax

January 7, 2019

Re-assessment is carried out for the benefit of the Revenue and not the assessee. In such re-assessment proceedings, the assessee cannot raise fresh independent claims having the effect of reducing the income already declared.

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Re-assessment is carried out for the benefit of the Revenue and ...

Case Laws Income Tax

January 7, 2019

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