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...
Merely because intimation u/s 143(1) was issued to the assessee after issue of notice u/s 143(2), it cannot be said that an assessment order framed by the AO u/s 143(3) on a date after the date of such intimation is bad in law- AT
Merely because intimation u/s 143(1) was issued to the assessee after issue of notice u/s 143(2), it cannot be said that an assessment order framed by the AO u/s 143(3) on a date after the date of such intimation is bad in law- AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
