Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Reassessment u/s 147 - original order u/s 143(3) - once finding of fact recorded that no new material has surfaced on the basis of which the assessment proceedings could be reopened, the reopening was clearly on account of change of opinion by the AO which is not permissible under the scheme of the Act
Reassessment u/s 147 - original order u/s 143(3) - once finding of fact recorded that no new material has surfaced on the basis of which the assessment proceedings could be reopened, the reopening was clearly on account of change of opinion by the AO which is not permissible under the scheme of the Act
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