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...
Reopening of assessment beyond the period of six years - directions of the appellate authority to re-open the case - exclusion of certain period u/s 150 - whether the delay of almost eleven months in complying with the directions of the Appellate Authority in issuing the reopening notice was deliberate or not - notice stayed - HC
Reopening of assessment beyond the period of six years - directions of the appellate authority to re-open the case - exclusion of certain period u/s 150 - whether the delay of almost eleven months in complying with the directions of the Appellate Authority in issuing the reopening notice was deliberate or not - notice stayed - HC
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