Reassessment u/s. 147 - non availability of file containing ...

Reassessment u/s 147 invalid: Missing "reasons to believe" file and lack of evidence before Section 148 notice.

August 30, 2019

Case Laws Income Tax AT

Reassessment u/s. 147 - non availability of file containing reasons to believe - there is no material brought to our notice that reasons were recorded before issue of notice u/s 148 which is a sine quo non for valid initiation of reassessment proceedings u/s 147 - initiation of reassessment proceedings were not valid

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Reassessment u/s. 147 - non availability of file containing ...

Reassessment u/s 147 invalid: Missing "reasons to believe" file and lack of evidence before Section 148 notice.

August 30, 2019

Case Laws Income Tax AT

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