Validity of reopening of assessment - action of AO in completing ...

Taxpayer Challenges AO for Not Providing Reasons u/s 148(2) in Reopened Assessment Case.

February 19, 2020

Case Laws Income Tax AT

Validity of reopening of assessment - action of AO in completing the assessment without providing a copy of reasons recorded u/s 148(2) - The requirement of supply of reasons u/s 148 of the Act when the assessee has specifically requested for the same after complying with the notice u/s 148 is sine qua non and goes to the root of the jurisdiction of the AO. - AT

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Validity of reopening of assessment - action of AO in completing ...

Taxpayer Challenges AO for Not Providing Reasons u/s 148(2) in Reopened Assessment Case.

February 19, 2020

Case Laws Income Tax AT

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