Rectification u/s 254 - Sale of land - land in question were ...

Case Laws Income Tax

July 31, 2020

Rectification u/s 254 - Sale of land - land in question were sold by the assessee in the capacity of power of attorney holder and AO has assessed the income in the hand of the assessee who sold the land - earlier, the tribunal has deleted the addition - The summons issued by the AO if served upon the land owners then non appearance of the land owners would not discharge the AO from conducting further enquiry. Assessee cannot be blamed for non appearance of the land owners in response to the summons if any issued by the AO. - AT

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Rectification u/s 254 - Sale of land - land in question were ...

Case Laws Income Tax

July 31, 2020

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