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Income Tax - Highlights / Catch Notes

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Reassessment u/s 147/148 - the mandatory procedure of disposal ...


Income Tax Act: AO Must Address Objections Before Reassessment u/ss 147/148 to Ensure Valid Assessment Orders.

March 27, 2017

Case Laws     Income Tax     HC

Reassessment u/s 147/148 - the mandatory procedure of disposal of the objection by AO before proceeding with the assessment has not been followed and exercise of power can be said as not only vitiated, but the order of assessment cannot be sustained - HC

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