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...
Maintainability of revision petition - short payment of the requisite fee - objection not having been pointed out at the time of hearing of the petition on merits, ought not to have led to the petition’s dismissal on such technical ground - order passed by the Revisionary Authority is set aside
Maintainability of revision petition - short payment of the requisite fee - objection not having been pointed out at the time of hearing of the petition on merits, ought not to have led to the petition’s dismissal on such technical ground - order passed by the Revisionary Authority is set aside
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