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...
Compounding of offence u/s 276-B - application with wrong officer - compounding fees as first application @ 3% OR as second (subsequent) application @ 5% - whether, the application should be treated as second application for the Financial Year 2013-14 and 2014-15 or as first application is purely a question of fact - writ dismissed
Compounding of offence u/s 276-B - application with wrong officer - compounding fees as first application @ 3% OR as second (subsequent) application @ 5% - whether, the application should be treated as second application for the Financial Year 2013-14 and 2014-15 or as first application is purely a question of fact - writ dismissed
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