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...
Failure to Serve notice u/s 143(2)to the legal heir - failure of the AO to issue and serve notice u/s 143(2) of the Act to the legal heir in accordance with the law could not be cured u/s 292B and 292BB - AT
Failure to Serve notice u/s 143(2)to the legal heir - failure of the AO to issue and serve notice u/s 143(2) of the Act to the legal heir in accordance with the law could not be cured u/s 292B and 292BB - AT
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