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Income Tax - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Validity of reopening of assessment u/s 147 - AO cannot be ...

Income Tax

September 15, 2022

Validity of reopening of assessment u/s 147 - AO cannot be stated to be empowered to make a roving enquiry into other issues which according to him came to his notice during the reassessment proceedings. The foundation of a reassessment proceeding is a valid notice and if this notice is held to be invalid the entire edifice sought to be raised on such foundation has to collapse. - HC

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  3. Validity of reopening of assessment - Absence of notice u/s 143(2) - non-issuance of notice shall not vitiate the assessment proceedings after due service of notice u/s 147 - HC

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