Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Reopening of assessment - error committed by the original assessing officer (AO) - it cannot be said that there was a mere change of opinion in initiating the reassessment proceedings u/s 147 - Assessment proceedings sustained.
Reopening of assessment - error committed by the original assessing officer (AO) - it cannot be said that there was a mere change of opinion in initiating the reassessment proceedings u/s 147 - Assessment proceedings sustained.
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