Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Reopening of assessment u/s 147 - disposal of objection - CIT held assessment order is bad in law and quashed the same as A. O. has not passed any speaking order in disposing the assessee’s objections against the notice u/s 148 - order upheld by ITAT
Reopening of assessment u/s 147 - disposal of objection - CIT held assessment order is bad in law and quashed the same as A. O. has not passed any speaking order in disposing the assessee’s objections against the notice u/s 148 - order upheld by ITAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
