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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Reopening of assessment - Escapement of Income - Non speaking ...


Income Tax Assessment Reopening Challenged for Lack of Clarity and Consideration; Notice Deemed Unnecessary if Facts Are Undisputed.

July 11, 2015

Case Laws     Income Tax     HC

Reopening of assessment - Escapement of Income - Non speaking order - Non application of mind - if the factual aspects and the details are undisputed then the issuance of the notice itself was not called for and if it was not called for, it cannot be upheld. - HC

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