Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Reopening of assessment - this reopening is not based on a judicious approach formed on reasons to believe that there has been escapement of assessee’s taxable income from being assessed but merely seeks to satisfy the revenue auditor party’s objections. - AT
Reopening of assessment - this reopening is not based on a judicious approach formed on reasons to believe that there has been escapement of assessee’s taxable income from being assessed but merely seeks to satisfy the revenue auditor party’s objections. - AT
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