Reassessment u/s 147 - AO could not have independently assessed ...

Assessing Officer Cannot Independently Reassess Other Income Without Addressing Original Escaped Income u/s 147.

September 17, 2013

Case Laws Income Tax AT

Reassessment u/s 147 - AO could not have independently assessed such other income without assessing the income which escaped assessment as per the reasons recorded and on the basis of which the proceedings u/s 147 were initiated. - AT

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Reassessment u/s 147 - AO could not have independently assessed ...

Assessing Officer Cannot Independently Reassess Other Income Without Addressing Original Escaped Income u/s 147.

September 17, 2013

Case Laws Income Tax AT

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