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...
Mandatory provisions u/s 250 complied or not – Tribunal ought to have restored the proceedings back to the file of the CIT(A) instead of restoring the original order passed by the AO - HC
Mandatory provisions u/s 250 complied or not – Tribunal ought to have restored the proceedings back to the file of the CIT(A) instead of restoring the original order passed by the AO - HC
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