“We wonder whether the officers of respondents ever bother to read the papers before writing the reasons or recommending for approval or while granting approval”: Bombay HC Issues strictures against AO for total non-application of mind

"We wonder whether the officers of respondents ever bother to read the papers before writing the reasons or recommending for approval or while granting approval”: Bombay HC Issues strictures against AO for total non-application of mind A landmark order is ...
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Reopening for re-assessment: Observation by Bombay HC

Reopening for re-assessment: Observation by Bombay HC Section 147 says that if the assessing officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may assess or re-assess such income. However, as ...
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