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 u/s 263 - order under section 263 of the Act was required to be passed within two years from the end of the financial year in which the order sought to be revised was passed - HC
Revision u/s 263 - order under section 263 of the Act was required to be passed within two years from the end of the financial year in which the order sought to be revised was passed - HC
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