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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Reopening of assessment - sanction u/s 151 - a condition ...


Reopening Tax Assessment Needs Section 151 Sanction; Assessee Can Verify Compliance with Revenue's Condition.

April 25, 2018

Case Laws     Income Tax     HC

Reopening of assessment - sanction u/s 151 - a condition precedent to issue the reopening notice - Assessee is entitled to ask the Revenue whether or not, the condition precedent for reopening the assessment has been met - HC

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