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Income Tax - Highlights / Catch Notes

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Reopening of assessment u/s 147 - This being the scope of ...


Court Upholds Reopening of Assessment Proceedings u/s 147; Petitioner Urged to Engage in Legal Process.

July 26, 2021

Case Laws     Income Tax     HC

Reopening of assessment u/s 147 - This being the scope of Section 147 for reopening of assessment, this Court do not find any acceptable reason for the purpose of interfering with the reopening proceedings initiated by the authorities competent and it is for the petitioner to participate in the assessment/re-assessment proceedings and defend his case in the manner known to law. - HC

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