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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Reopening u/s 147 - original assessment u/s 143(3) - notice ...

Income Tax

April 13, 2019

Reopening u/s 147 - original assessment u/s 143(3) - notice issued within 4 year - specific queries were raised in original assessment proceedings, which were duly explained / documented by the assessee - AO, after due application of mind, accepted the claim - AO could not be clothed with second inning to review the already concluded issues in original assessment

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