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Income Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Reassessment u/s 147 - difference in salary payment - Reasons ...

Income Tax

June 21, 2019

Reassessment u/s 147 - difference in salary payment - Reasons recorded by the AO are based on incorrect facts in addition to the fact that the AO has scrutinised the details of salary expenditure during original assessment - respondent has adopted a pedantic robotic approach ignoring the objections in toto with only one object of rejecting the objections ignoring that salary register was of Navsari unit only - notice u/s 148 is quashed

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