Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Reopening of assessment u/s. 147 - revenue could not prove that there was proper issue and service of notice u/s. 148 on the assessee within the time prescribed under the Act - reopening u/s. 147 is bad in law and assessment framed u/s. 143(3) r.w.s 147 is liable to be quashed.
Reopening of assessment u/s. 147 - revenue could not prove that there was proper issue and service of notice u/s. 148 on the assessee within the time prescribed under the Act - reopening u/s. 147 is bad in law and assessment framed u/s. 143(3) r.w.s 147 is liable to be quashed.
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