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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