Tax Return Filed Late u/s 139(4); AO Exceeded Jurisdiction by Reassessing Unrelated Issues.

Tax Return Filed Late u/s 139(4); AO Exceeded Jurisdiction by Reassessing Unrelated Issues. https://www.taxtmi.com/highlights?id=54174 Reopening of assessment - Return filed beyond the time prescribed u/s 139(4) and therefore, was treated nonest by the AO - AO has exceeded his jurisdiction in reassessing issues other than the issues in respect of which the proceedings are initiated and reasons for the initiation of those proceedings cease to survive. - AT en-us Mon, 27 Jul 2020 10:42:34 +0530 Mon, 27 Jul 2020 10:42:34 +0530 TaxTMI RSS Generator Tax Return Filed Late u/s 139(4); AO Exceeded Jurisdiction by Reassessing Unrelated Issues. https://www.taxtmi.com/highlights?id=54174 Reopening of assessment - Return filed beyond the time prescribed u/s 139(4) and therefore, was treated nonest by the AO - AO has exceeded his jurisdiction in reassessing issues other than the issues in respect of which the proceedings are initiated and reasons for the initiation of those proceedings cease to survive. - AT Highlights Income Tax Mon, 27 Jul 2020 10:42:34 +0530 https://www.taxtmi.com/highlights?id=54174