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Income Tax - Highlights / Catch Notes

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Reopening of assessment u/s 147 - AY 2005-06 - non granting the ...


Reopening Assessment for AY 2005-06 u/s 147 Deemed Unjustified Due to Lack of Section 10(23C)(vi) Approval.

April 28, 2021

Case Laws     Income Tax     AT

Reopening of assessment u/s 147 - AY 2005-06 - non granting the approval u/s 10(23C)(vi) - the reopening merely on the basis of that the assessee has not got approval u/s 10(23C)(vi) is not justified. - AT

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