Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Highlights / Annotations
Home Highlights March 2019 Year 2019 This
← Previous Next →

Reopening of assessment - Original assessment u/s 143(3) - Reopening of assessment merely on the basis of objection raised by audit party is not permissible if AO has not applied his mind independently to arrive at the conclusion as to whether he had reasons to believe that income of the assessee was escaped from tax in the assessment for the relevant year.

Income Tax
2-3-2019

Reopening of assessment - Original assessment u/s 143(3) - Reopening of assessment merely on the basis of objection raised by audit party is not permissible if AO has not applied his mind independently to arrive at the conclusion as to whether he had reasons to believe that income of the assessee was escaped from tax in the assessment for the relevant year.

Continue Reading....

 

← Previous Next →

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map || ||