Non-consideration of certain information during original assessment is valid ground to reopen assessment: HC
Cognizant Technology Solutions India (P.) Ltd.
[2021] 129 taxmann.com 327 (Madras)
Short Overview of the case:
Where reasons recorded by Assessing Officer for reopening assessment would reveal that certain relevant information ...
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Posts tagged "validity of reassessment"
Legislature cannot be presumed to have intended to give blanket powers to the AO under section 147 for making roving enquiry
Legislature cannot be presumed to have intended to give blanket powers to the AO under section 147 for making roving enquiry
Delhi HC in the case of Ranbaxy Laboratories Ltd. vs. CIT has laid down few important principle of ...
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