Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Reopening of assessment - special audit report as basis for reopening - though the orders of assessment passed u/s 143(3) have sanctity attached, it does not grant immunity to an assessee from proceedings for reopening of assessment year of Section 147 / 148, provided the jurisdictional requirements therein are satisfied, at the time when the reopening notice is issued - HC
Reopening of assessment - special audit report as basis for reopening - though the orders of assessment passed u/s 143(3) have sanctity attached, it does not grant immunity to an assessee from proceedings for reopening of assessment year of Section 147 / 148, provided the jurisdictional requirements therein are satisfied, at the time when the reopening notice is issued - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
