Reopening of assessment u/s 147 - addition of bogus expenditure ...

Case Laws Income Tax

December 21, 2021

Reopening of assessment u/s 147 - addition of bogus expenditure - non-issuance of valid notice u/s 143(2) - Issuance of notice under section 143(2) of the Act prior to filing of return of income was invalid and in absence of valid notice under section 143(2) of the Act, the assessment order is rendered invalid. - AT

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Reopening of assessment u/s 147 - addition of bogus expenditure ...

Case Laws Income Tax

December 21, 2021

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