Reopening of assessment u/s 147 - once that aspect of the matter ...

Reassessment u/s 147 Not Allowed if Issue Previously Settled Without New Evidence.

September 5, 2012

Case Laws Income Tax HC

Reopening of assessment u/s 147 - once that aspect of the matter had been gone into in the earlier round, it was not open to the AO to reagitate it in the second round without any other / fresh material - HC

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Reopening of assessment u/s 147 - once that aspect of the matter ...

Reassessment u/s 147 Not Allowed if Issue Previously Settled Without New Evidence.

September 5, 2012

Case Laws Income Tax HC

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