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Annamalai University Versus The Income Tax Officer

Exemption u/s 10(23C)(vi) - Reopening of assessment - Held that - The assessee is entitled to seek reasons for reopening of the assessment and if such request is made, the assessing officer is bound to furnish the reasons for reopening and on receipt of the reasons for reopening, the petitioner is entitled to submit their objections, which have to be dealt with by the assessing officer and an order has to be passed thereof. It is thereafter open to the assessee to question the order, if they are....... + More



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Annamalai University Versus The Income Tax Officer



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