Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Reopening of assessment u/s 147 - assuming the jurisdiction by the AO after transferring the case to the different AO - such a notice is void ab initio, and an assessment order passed in consequence thereof is non est, devoid of any legal force. - AT
Reopening of assessment u/s 147 - assuming the jurisdiction by the AO after transferring the case to the different AO - such a notice is void ab initio, and an assessment order passed in consequence thereof is non est, devoid of any legal force. - AT
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