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...
Condonation of delay - Delay in receipt of order - whether the receipt of order by the director is in personal capacity or on behalf of the appellan - held as in official capacity - AT
Condonation of delay - Delay in receipt of order - whether the receipt of order by the director is in personal capacity or on behalf of the appellan - held as in official capacity - AT
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