Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1971 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1971 (5) TMI 26 - CALCUTTA HIGH COURTReopening of assessment – original assessment was completed accepting the assessee's explanation - ITO has no power to compel the assessee to furnish the particulars or to ask him to show cause why the assessment should not be reopened - Income-tax Officer has a right to issue the notice. But, the Income-tax Officer, however, has no right to compel the assessee to act in compliance with the notice
|