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Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Reopening of assessment - unaccounted cash credit - the notice ...

Income Tax

June 26, 2015

Reopening of assessment - unaccounted cash credit - the notice issued u/s 148 of the Act subsequently on the basis of information received from the Investigation Wing of the Department was on account of change of opinion and as such the reopening u/s 147 of the Act was not valid - AT

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  2. Reopening of assessment - expenditure has wrongly been allowed - reopening of the assessment completed under section 143(1) by issue of a notice under section 148 was valid - HC

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