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Income Tax - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Reopening of assessment u/s 147 - the firm to which the notice ...

Income Tax

July 16, 2022

Reopening of assessment u/s 147 - the firm to which the notice has been sent is no longer in existence, as it has been succeeded by a company - The mere filing of letter dated 07.12.2021 will not exonerate the petitioners from not responding to the earlier and subsequent notices issued and it is of the considered view that no infirmity is made out warranting interference in the impugned orders under Article 226 of the Constitution of India. - HC

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