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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Re-opening of assessment u/s 147 on the basis of TDS ...


Reassessing Based on TDS Certificates Alone u/s 147 is Insufficient for Justification of Proceedings.

November 1, 2013

Case Laws     Income Tax     AT

Re-opening of assessment u/s 147 on the basis of TDS Certificates – Mere need to verify the discrepancy does not bring the matter within the scope of cases in which reassessment proceedings can be validly initiated - AT

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