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Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Reopening of assessment - reasons for assessment reopened are ...

Income Tax

June 3, 2015

Reopening of assessment - reasons for assessment reopened are identical to the objections of the audit party - A.O. has reopened the assessment without any application of mind and accordingly the reopening is not sustainable in law - AT

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  6. CIT(A) was justified in holding that the reopening of the assessment, based on the audit objection, is neither legal nor valid, and consequently, cancelling the same - AT

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