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Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

No notice u/s 158BC could be issued to the Petitioner as the ...

Income Tax

October 4, 2016

No notice u/s 158BC could be issued to the Petitioner as the condition precedent to issue notice, viz. undisclosed income found during the search proceedings, is not satisfied - Revenue directed to pay cost of ₹ 20,000 to the assessee - HC

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  2. Reopening of assessment - condition precedent necessary under Section 151(1) not complied - recording of satisfaction - issue of notice after 4 years - the impugned...

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