Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Page of 4801
Press 'Enter' after typing page number.
1 to 20 of 96001 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Reopening of assessment u/s 147 - Validity of Direction of CIT(A) u/s 150 - as per provisions of section 149(1)(b), notice u/s 148 could have issued by the end of assessment year 2018-19 which had already elapsed when the direction was issued - since direction of CIT(Appeals) is not in accordance with law reopening was also not valid
Reopening of assessment u/s 147 - Validity of Direction of CIT(A) u/s 150 - as per provisions of section 149(1)(b), notice u/s 148 could have issued by the end of assessment year 2018-19 which had already elapsed when the direction was issued - since direction of CIT(Appeals) is not in accordance with law reopening was also not valid
Note: It is a system-generated summary and is for quick reference only.