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Income Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Reopening of assessment - validity of notice u/s 148A - ...

Income Tax

November 3, 2023

Reopening of assessment - validity of notice u/s 148A - computation of capital gain - the petitioner is categorical that he has not received any income in the AY 2016-17 but has claimed a notional expenditure in the next Assessment Years while declaring capital gain, the merit of such claim should be considered before concluding that there is escapement of tax. - Notice u/s 148A quashed - HC

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