Reopening of assessment - Jurisdiction - the question of an ITO ...

High Court rules only original Assessing Officer can reopen tax assessments u/ss 147/148, not other Income Tax Officers.

May 4, 2016

Case Laws Income Tax HC

Reopening of assessment - Jurisdiction - the question of an ITO who is not the AO who passed the original assessment order u/s 143 (3) for particular AY, exercising the powers u/s 147/148 to re-open that assessment does not arise - HC

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Reopening of assessment - Jurisdiction - the question of an ITO ...

High Court rules only original Assessing Officer can reopen tax assessments u/ss 147/148, not other Income Tax Officers.

May 4, 2016

Case Laws Income Tax HC

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