Reassessment u/s 147 - original assessment u/s 143(3) - notice ...

Case Laws Income Tax

June 12, 2019

Reassessment u/s 147 - original assessment u/s 143(3) - notice u/s 148 after expiry of four years - A bare perusal of the recorded reasons shows that there is no whisper in the reasons recorded that there was failure on the part of the assessee to disclose fully and truly all material facts necessary for his assessment - issuance of notice u/s 148(2) as well as order passed u/s147 is bad in law

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Reassessment u/s 147 - original assessment u/s 143(3) - notice ...

Case Laws Income Tax

June 12, 2019

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