Reopening of assessment u/s 147 - Original assessment u/s 143(3) ...

Case Laws Income Tax

March 15, 2019

Reopening of assessment u/s 147 - Original assessment u/s 143(3) - full and material disclosure - so called fresh material is nothing but what existed on the record and was a subject matter of query by the AO - Second chance to revenue is not permissible based on same material.

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Reopening of assessment u/s 147 - Original assessment u/s 143(3) ...

Case Laws Income Tax

March 15, 2019

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