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...
Notice u/s 148 - even prior to issuance of notice, department was aware about the death of the petitioner's father in response to the summons issued u/s 131(1A) intimated about the death of his father - no valid notice can be issued against a dead person
Notice u/s 148 - even prior to issuance of notice, department was aware about the death of the petitioner's father in response to the summons issued u/s 131(1A) intimated about the death of his father - no valid notice can be issued against a dead person
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