Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Reopening of assessment - notice u/s 148 barred by limitation - Though the notice u/s 148(2) was first published in the newspaper on 09.12.2017 which was beyond the period of limitation but the record reveals that the notice was first issued on 30.03.2017, which as per Section 149(1)(b) was within limitation - the contention that the notice was barred by time is negatived - reassessment valid
Reopening of assessment - notice u/s 148 barred by limitation - Though the notice u/s 148(2) was first published in the newspaper on 09.12.2017 which was beyond the period of limitation but the record reveals that the notice was first issued on 30.03.2017, which as per Section 149(1)(b) was within limitation - the contention that the notice was barred by time is negatived - reassessment valid
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