Reopening of assessment - the audit party is entitled to point ...
Audit Findings Can Trigger Reassessment: Legal Grounds for Reopening Cases on Factual Errors or Omissions.
September 25, 2015
Case Laws Income Tax HC
Reopening of assessment - the audit party is entitled to point out a factual error or omission in the assessment and it is settled law that re-opening of the case on the basis of a factual error pointed out by the audit party is permissible under law - HC
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