Reopening of assessment u/s 147 - The CIT(A) recorded a finding ...

Appellate Tribunal Cannot Overturn CIT(A) Decision Without Justification on Full Disclosure by Assessee.

February 4, 2020

Case Laws Income Tax HC

Reopening of assessment u/s 147 - The CIT(A) recorded a finding of fact that there was no failure on the part of the assessee to disclose fully and truly all the material facts necessary for the assessment. Such finding of fact could not have been disturbed by the appellate tribunal without any basis for the same.

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Reopening of assessment u/s 147 - The CIT(A) recorded a finding ...

Appellate Tribunal Cannot Overturn CIT(A) Decision Without Justification on Full Disclosure by Assessee.

February 4, 2020

Case Laws Income Tax HC

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