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...
Jurisdiction of High Court u/s 260A - assessee has been unable to present declaration forms that had been filled in by him at the time of his visits to India from abroad - based on one fact it cannot possibly be said that the Appellate Tribunal’s judgment and findings therein are perverse - it is the only entry on facts for the High Court exercising its appellate jurisdiction u/s 260-A - High Court ought not to have interfered
Jurisdiction of High Court u/s 260A - assessee has been unable to present declaration forms that had been filled in by him at the time of his visits to India from abroad - based on one fact it cannot possibly be said that the Appellate Tribunal’s judgment and findings therein are perverse - it is the only entry on facts for the High Court exercising its appellate jurisdiction u/s 260-A - High Court ought not to have interfered
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
