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Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Reopening of assessment u/s 147 - if in the course of such ...

Case Laws     Income Tax

February 19, 2020

Reopening of assessment u/s 147 - if in the course of such reassessment, the 2nd respondent assessing officer finds any other reasons for justifying reopening of the assessment on some other point, he may do so. Such exercise cannot be stifled under Article 226 of the Constitution of India. - HC

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  10. Reopening of assessment u/s 147 - Mere production of books of account and the details by the assessee are one aspect of the matter and even with reference to such books...

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