Scope of re-assessment proceedings u/s 147 - Benefit of ...

Section 147 Reassessment: Denial of Section 10(23C)(iiiae) Exemption and Bank Deposit Addition; Unstated Grounds Can Be Set Aside.

June 15, 2022

Case Laws Income Tax AT

Scope of re-assessment proceedings u/s 147 - Benefit of exemption u/s. 10(23C)(iiiae) proposed to be denied - addition on account of Cash deposited in the Bank account - the additions made by Ld. Assessing Officer on other grounds not finding part of reasons for reopening assessment, are liable to be set-aside. - AT

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Scope of re-assessment proceedings u/s 147 - Benefit of ...

Section 147 Reassessment: Denial of Section 10(23C)(iiiae) Exemption and Bank Deposit Addition; Unstated Grounds Can Be Set Aside.

June 15, 2022

Case Laws Income Tax AT

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