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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Reopening of assessment - notice issued u/s 148 reveals that the ...

Income Tax

June 23, 2016

Reopening of assessment - notice issued u/s 148 reveals that the approval has been accorded by the Additional Commissioner of Income-tax, who is not competent authority referred to in the first proviso to Sec. 151(1) - Reassessment proceedings quashed - AT

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  10. Reopening of assessment - Merely, because the audit report has opined that certain expenses were not allowable does not entitle the Assessing Officer to issue a notice u/s 148 - HC

 

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