Reopening of assessment u/s 147 - Sanction for issue of notice ...

Case Laws Income Tax

December 19, 2019

Reopening of assessment u/s 147 - Sanction for issue of notice u/s 151 - The Additional Commissioner is not equivalent to the rank of Commissioner or any other designation as defined u/s 151 (1) - The notice is bad in law and is required to be quashed and the same is quashed

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Reopening of assessment u/s 147 - Sanction for issue of notice ...

Case Laws Income Tax

December 19, 2019

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