Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Reopening of assessment - notice issued u/s 148A(b) - Mistake in notice issued - The impugned order passed u/s 148A(d) and the impugned notice issued under Section 148 of the Act are set aside and the AO is directed to issue an amended notice under Section 148A(b) of the Act along with the incriminating material in its possession to the assessee within two weeks. - HC
Reopening of assessment - notice issued u/s 148A(b) - Mistake in notice issued - The impugned order passed u/s 148A(d) and the impugned notice issued under Section 148 of the Act are set aside and the AO is directed to issue an amended notice under Section 148A(b) of the Act along with the incriminating material in its possession to the assessee within two weeks. - HC
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