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Income Tax - Highlights / Catch Notes

Home Highlights March 2013 Year 2013 This

Validity of Assessment U/s 143(3) r.w.s. 154 - What the AO has ...


Assessment u/s 143(3) & 154 Invalidated for Impermissible Review of Previous Decision by Assessing Officer.

March 28, 2013

Case Laws     Income Tax     HC

Validity of Assessment U/s 143(3) r.w.s. 154 - What the AO has done by the impugned order is to conduct a substantive review of the earlier which was clearly impermissible. - HC

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