Reopening of assessment - receipt of accomadation enteries - ...

Assessment Reopening Requires Prima Facie Opinion of Escaped Income; Notice u/s 148 Quashed for Lack of Jurisdiction.

March 28, 2016

Case Laws Income Tax AT

Reopening of assessment - receipt of accomadation enteries - without forming a prima facie opinion, on the basis of such material that income has escaped assessment the AO can not assume valid jurisdiction to initiate proceedings and to issue notice u/s 147/148 - Notice u/s 148 quashed - AT

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Reopening of assessment - receipt of accomadation enteries - ...

Assessment Reopening Requires Prima Facie Opinion of Escaped Income; Notice u/s 148 Quashed for Lack of Jurisdiction.

March 28, 2016

Case Laws Income Tax AT

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