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...
Validity of assessment order - Assessee unable to provide the information/documents as sought for by the respondent No.1 - due to technical glitches and constraints, certain information was not getting uploaded onto the portal/website of the department - in the interest of justice we deem it just and appropriate to set aside the impugned order and remit the matter back to respondent No.1 for reconsideration afresh after providing an opportunity in favour of the petitioner to provide/furnish the relevant information/documents. - HC
Validity of assessment order - Assessee unable to provide the information/documents as sought for by the respondent No.1 - due to technical glitches and constraints, certain information was not getting uploaded onto the portal/website of the department - in the interest of justice we deem it just and appropriate to set aside the impugned order and remit the matter back to respondent No.1 for reconsideration afresh after providing an opportunity in favour of the petitioner to provide/furnish the relevant information/documents. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
