Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Method of accounting - business of cold storage - without considering the aspect whether assessee has followed correct method of accounting in accordance with Section 145 of the Act or not but certainly the addition proposed by the A.O. is not sustainable in law and fact - AT
Method of accounting - business of cold storage - without considering the aspect whether assessee has followed correct method of accounting in accordance with Section 145 of the Act or not but certainly the addition proposed by the A.O. is not sustainable in law and fact - AT
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