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Income Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Reassessment - On the basis of the details of Civil Suit, the AO ...


Notice u/s 148 Quashed for Lack of Justification by Assessing Officer in Reopened Assessment Proceedings.

July 24, 2013

Case Laws     Income Tax     AT

Reassessment - On the basis of the details of Civil Suit, the AO reopened the assessment proceedings - AO failed to bring any discussion on record as to how he had reason to believe before issuing notice u/s.148 - Notice quashed - AT

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