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    November 11, 2025 Case Laws Income Tax
    Reassessment after four-year period invalid if based solely on change of opinion without concealment evidence under s.143(3)
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    Income Tax

    Addition - solely on basis of statement of any partner, addition...

    Court Rules Partner Statements Alone Can't Justify Firm's Assessment; Such Decisions May Be Overturned.

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    Income TaxJune 13, 2013Case LawsSCH

    Addition - solely on basis of statement of any partner, addition made in assessment of assessee (firm) are liable to be set aside - SC

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