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Tag: Income Tax Appeal No. 127/2014

Validity of notice U/s 148 – Court have to refer to reasons recorded by AO

CIT Vs. Shri Samraj Krishan Chaudhary (Allahabad High Court) , Income Tax Appeal No. 127/2014, Date – 04.08.2014 In the present case, the submission of the assessee before the Tribunal, as recorded in paragraph 3 of the impugned order, is that the only reason which was given by the Assessing Officer for initiating reassessment proceedings […]

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