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...
Tribunal was justified in correcting its mistake in exercise of its jurisdiction u/s 254(2) as a patent, manifest and self-evident error which does not require elaborate discussion of evidence or arguments to establish it - HC
Tribunal was justified in correcting its mistake in exercise of its jurisdiction u/s 254(2) as a patent, manifest and self-evident error which does not require elaborate discussion of evidence or arguments to establish it - HC
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