Reopening of assessment u/s 147 - if in the course of such ...

Section 147 Allows New Grounds for Reassessment; Article 226 Cannot Block This Process in Income Tax Cases.

February 19, 2020

Case Laws Income Tax HC

Reopening of assessment u/s 147 - if in the course of such reassessment, the 2nd respondent assessing officer finds any other reasons for justifying reopening of the assessment on some other point, he may do so. Such exercise cannot be stifled under Article 226 of the Constitution of India. - HC

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Reopening of assessment u/s 147 - if in the course of such ...

Section 147 Allows New Grounds for Reassessment; Article 226 Cannot Block This Process in Income Tax Cases.

February 19, 2020

Case Laws Income Tax HC

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