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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Scope of limited scrutiny assessment - the tax cannot be levied ...


Tax Cannot Be Imposed Due to Ignorance of Law in Limited Scrutiny; Taxpayer Claims Must Be Considered.

January 12, 2019

Case Laws     Income Tax     AT

Scope of limited scrutiny assessment - the tax cannot be levied on ignorance of law - The correct income has to be assessed and there is no bar for not entertaining the claim/issue raised by the assessee in limited scrutiny proceedings, if the same has been raised by the assessee.

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