Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
AO merely issued the notices u/s 148 on fallacious assumptions by acting only on the directions of Ld. CIT(A) who is legally not having such powers to give direction to reopen the assessment - Notice quashed as invalid.
AO merely issued the notices u/s 148 on fallacious assumptions by acting only on the directions of Ld. CIT(A) who is legally not having such powers to give direction to reopen the assessment - Notice quashed as invalid.
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