Validity of reopening of assessment - proceeding u/s 147 ...

Reopening of Assessment u/s 147 Valid Despite Process Defects if Unchallenged Before AO; Section 292B Applied.

April 10, 2019

Case Laws Income Tax AT

Validity of reopening of assessment - proceeding u/s 147 initiated on the basis of satisfaction note recorded u/s 153C - curable defect u/s 292B - not challenging before AO is fatal

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Validity of reopening of assessment - proceeding u/s 147 ...

Reopening of Assessment u/s 147 Valid Despite Process Defects if Unchallenged Before AO; Section 292B Applied.

April 10, 2019

Case Laws Income Tax AT

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