Reopening of assessment u/s 147 - Addition u/s 68 - AO has ...

Case Laws Income Tax

March 22, 2021

Reopening of assessment u/s 147 - Addition u/s 68 - AO has mentioned wrong and incorrect facts in the reasons recorded for reopening of the assessment and did not apply his mind to the information received from Investigation Wing. Thus, the reopening of the assessment is invalid and bad in law and is liable to be quashed. - AT

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Reopening of assessment u/s 147 - Addition u/s 68 - AO has ...

Case Laws Income Tax

March 22, 2021

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