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...
Rectification of order u/s 154 - doctrine of merger - the authority passing an order may amend that part of the order which has not been considered and decided in any proceeding by way of appeal or revision against order - AT
Rectification of order u/s 154 - doctrine of merger - the authority passing an order may amend that part of the order which has not been considered and decided in any proceeding by way of appeal or revision against order - AT
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