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...
Assessment of Tax u/s 29(2) of PVAT - Constitutional validity of Extension of Assessment period - If the books are not available because they were destroyed or are otherwise unavailable, the validity of the amendment cannot be struck down on the ground that it is unconstitutional for this reason - HC
Assessment of Tax u/s 29(2) of PVAT - Constitutional validity of Extension of Assessment period - If the books are not available because they were destroyed or are otherwise unavailable, the validity of the amendment cannot be struck down on the ground that it is unconstitutional for this reason - HC
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