Reopening of assessment u/s 147 - Assessing Officer acted on the ...

AO Must Independently Evaluate Deputy Collector's Findings Before Reopening Assessment u/s 147 Proviso.

March 12, 2019

Case Laws Income Tax HC

Reopening of assessment u/s 147 - Assessing Officer acted on the satisfaction of the Deputy Collector of Income Tax (Investigation) - AO would have to examine the information received in the context of the facts on record. - Thus, hit by the proviso to section 147

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Reopening of assessment u/s 147 - Assessing Officer acted on the ...

AO Must Independently Evaluate Deputy Collector's Findings Before Reopening Assessment u/s 147 Proviso.

March 12, 2019

Case Laws Income Tax HC

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