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...
Legality and validity of order on the basis of the audit report - same authority to issue the audit report and pass the assessment order - principle of natural justice demands that nobody shall be a judge of his own cause - HC
Legality and validity of order on the basis of the audit report - same authority to issue the audit report and pass the assessment order - principle of natural justice demands that nobody shall be a judge of his own cause - HC
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