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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Reassessment u/s 147 - No challenge of reassessment in first ...


Failure to Challenge Reassessment u/s 147 Bars Later Contest; Initial Omission Deemed Critical.

April 4, 2019

Case Laws     Income Tax     HC

Reassessment u/s 147 - No challenge of reassessment in first round - not raised the question to challenge reopening in clear terms before the authorities below is fatal - cannot be permitted to raise subsequently as an after-thought

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