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...
Revision order u/s. 263 - examining the entire assessment records and details filed before the AO by the assessee, which clearly proves that the AO has applied his mind - revision set aside - AT
Revision order u/s. 263 - examining the entire assessment records and details filed before the AO by the assessee, which clearly proves that the AO has applied his mind - revision set aside - AT
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