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Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Validity of reopening of assessment u/s 147 – Reopening made on ...


Reopening of Assessment u/s 147 Invalid if Based on Flawed District Valuation Officer's Report.

December 10, 2014

Case Laws     Income Tax     AT

Validity of reopening of assessment u/s 147 – Reopening made on the basis of DVO’s report - once reference itself is held to be invalid or bad, the DVO’s report obtained consequent thereto cannot be used for reopening of the assessment - AT

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