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Reopening of assessment

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Conduct Of Enquiry As Per Sec 148A Is Not Mandatory But Discretionary: Calcutta HC Upheld Reopening Proceeding

Conduct Of Enquiry As Per Sec 148A Is Not Mandatory But Discretionary: Calcutta HC Upheld Reopening Proceeding

8 Feb 2024 12:51 PM IST

Reasons To Believe Ought To Spell Out All Reasons, Grounds For Reopening Income Tax Assessment: Bombay High Court Comes Down Heavily On Income Tax Dept

'Reasons To Believe' Ought To Spell Out All Reasons, Grounds For Reopening Income Tax Assessment: Bombay High Court Comes Down Heavily On Income Tax Dept

3 March 2022 12:51 PM IST