Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Reopening of assessment u/s 147 - there was no reason for the satisfaction of the AO that the alleged notice cannot be served in an ordinary way/registered post and without waiting for the outcome of the service of notice sent through ordinary way, AO issued the affixture order on the same day - affixture was also without ascertaining last known address and independent witness - no service of notice u/s 148 - quashed
Reopening of assessment u/s 147 - there was no reason for the satisfaction of the AO that the alleged notice cannot be served in an ordinary way/registered post and without waiting for the outcome of the service of notice sent through ordinary way, AO issued the affixture order on the same day - affixture was also without ascertaining last known address and independent witness - no service of notice u/s 148 - quashed
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