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...
Restoration of appeal - when the appeal is dismissed for want of prosecution just before expiry of 12 months, the restoration application which will naturally be filed after 12 months would not become maintainable, which in our considered view cannot be the intention of the legislature - HC
Restoration of appeal - when the appeal is dismissed for want of prosecution just before expiry of 12 months, the restoration application which will naturally be filed after 12 months would not become maintainable, which in our considered view cannot be the intention of the legislature - HC
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