Reopening of assessment - if the Assessing Officer had no ...

Reassessment Orders Invalid if Officer Lacks Jurisdiction; Foundation for Reopening Assessment is Crucial.

June 13, 2020

Case Laws Income Tax HC

Reopening of assessment - if the Assessing Officer had no jurisdiction to initiate reassessment proceeding, the mere fact that subsequent orders have been passed would not render the challenge to jurisdiction infructuous. If the very basis for reopening assessment does not survive, orders on such re-opening would not survive too.

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Reopening of assessment - if the Assessing Officer had no ...

Reassessment Orders Invalid if Officer Lacks Jurisdiction; Foundation for Reopening Assessment is Crucial.

June 13, 2020

Case Laws Income Tax HC

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