Reopening of assessment - details have already disclosed before ...

Court Rules Reopening Assessment Invalid if AO Reviewed Details in Original Process u/s 143(3) Due to Workload.

September 17, 2016

Case Laws Income Tax HC

Reopening of assessment - details have already disclosed before the AO and while framing the assesment, the Assessing Officer has considered the same. It is only because of pressure of work he could not incorporate the details in an order u/s 143(3) - when the records speak like this it would not be permissible for AO to reopen the assessment - HC

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Reopening of assessment - details have already disclosed before ...

Court Rules Reopening Assessment Invalid if AO Reviewed Details in Original Process u/s 143(3) Due to Workload.

September 17, 2016

Case Laws Income Tax HC

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