Income TaxOpinion of internal audit party of income tax dept. can’t be treated as info. for reopening of assessment: HC23 May 20220Opinion of internal audit party of income tax dept. can’t be treated as info. for reopening of assessment: HC …
Income TaxReassessment Notice beyond four years & Applicability of proviso to section 14725 Nov 20210Reassessment Notice beyond four years & Applicability of proviso to section 147 Short Overview Return of income was processed originally…
Income TaxLegislature cannot be presumed to have intended to give blanket powers to the AO under section 147 for making roving enquiry13 Oct 20210Legislature cannot be presumed to have intended to give blanket powers to the AO under section 147 for making roving…