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...
Revision u/s 263 - CIT(A) has never considered and decided the issue which is sought be revised u/s 253 - doctrine of merger as pleaded by the assessee is not applicable to the facts of this case - AT
Revision u/s 263 - CIT(A) has never considered and decided the issue which is sought be revised u/s 253 - doctrine of merger as pleaded by the assessee is not applicable to the facts of this case - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
