Reopening of assessment u/s 147 - Failure to rely upon the ...

Court Questions Delay in Addressing High Court and Supreme Court Rulings in Section 147 Assessment Reopening Objections.

September 19, 2023

Case Laws Income Tax HC

Reopening of assessment u/s 147 - Failure to rely upon the decision of HC / SC at objection stage - We fail to understand why these decisions could not have been taken at this stage itself so that the AO, having regard to the law laid down by the courts and on the submissions made by petitioner, could have discharged the notice u/s 148 of the Act. There is no reason to postpone it to the assessment proceedings stage. - HC

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Reopening of assessment u/s 147 - Failure to rely upon the ...

Court Questions Delay in Addressing High Court and Supreme Court Rulings in Section 147 Assessment Reopening Objections.

September 19, 2023

Case Laws Income Tax HC

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