Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Reopening of assessment u/s 147 - invalid notice - Copy of the notice u/s 148 is unsigned as well as did not mention any assessment year - Since the notice itself was illegal and bad in Law, therefore, entire re-assessment proceedings have been vitiated - AT
Reopening of assessment u/s 147 - invalid notice - Copy of the notice u/s 148 is unsigned as well as did not mention any assessment year - Since the notice itself was illegal and bad in Law, therefore, entire re-assessment proceedings have been vitiated - AT
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