Reopening of assessment u/s 147 - when the issues were subject ...

Assessment Reopening u/s 147 Invalid; Issues Already Addressed in Prior Appeal, Assessment Order Quashed.

August 16, 2019

Case Laws Income Tax AT

Reopening of assessment u/s 147 - when the issues were subject matter of appeal before the CIT(A) in the case of original assessment, the AO cannot re-visit the same by re-opening the assessment u/s. 147 and also in view of second proviso to section 147 - assessment order is quashed

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Reopening of assessment u/s 147 - when the issues were subject ...

Assessment Reopening u/s 147 Invalid; Issues Already Addressed in Prior Appeal, Assessment Order Quashed.

August 16, 2019

Case Laws Income Tax AT

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