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...
Reassessment u/s 143(3)/147 – n view of the newly inserted proviso to sub-section (1) of Section 148 of the Act, w.e.f. 1.10.1991, the notice issued under section 143(2) is a valid notice - HC
Reassessment u/s 143(3)/147 – n view of the newly inserted proviso to sub-section (1) of Section 148 of the Act, w.e.f. 1.10.1991, the notice issued under section 143(2) is a valid notice - HC
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TaxTMI 
TaxTMI 
of 4915 
