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...
Non-issuance of notice u/s 143(2) – scrutiny assessment - the AO has failed to issue requisite notice u/s 143(2) of the Act and this defect is not rectifiable u/s 292BB of the Act - AT
Non-issuance of notice u/s 143(2) – scrutiny assessment - the AO has failed to issue requisite notice u/s 143(2) of the Act and this defect is not rectifiable u/s 292BB of the Act - AT
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