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...
Recovery of erroneous refund - the order for refund of the excise duty u/s 11B of the Act had attained finality - No appeal was filed against the order of refund - Thus, Section 11A cannot be resorted to by the Department for recovery of duty / refund.
Recovery of erroneous refund - the order for refund of the excise duty u/s 11B of the Act had attained finality - No appeal was filed against the order of refund - Thus, Section 11A cannot be resorted to by the Department for recovery of duty / refund.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
