Validity of the reopening of the assessment - when that income ...

Reopening an assessment is void if the income believed to have escaped assessment is non-existent.

March 14, 2019

Case Laws Income Tax AT

Validity of the reopening of the assessment - when that income which was the foundation on which he based his belief of escapement of income is absent /disappeared then the AO’s very usurpation of jurisdiction is on non-existing jurisdictional fact which renders his usurpation of jurisdiction to reopen the assessment legally untenable and so null in the eyes of law.

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Validity of the reopening of the assessment - when that income ...

Reopening an assessment is void if the income believed to have escaped assessment is non-existent.

March 14, 2019

Case Laws Income Tax AT

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