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Audit Objection Cant Be The Basis Of AOs Reasons To Believe  That Too After Lapse Of 6 Years: Madras High Court

Audit Objection Can't Be The Basis Of AO's 'Reasons To Believe ' That Too After Lapse Of 6 Years: Madras High Court

The Madras High Court has quashed the reassessment proceedings and held that an audit objection does not satisfy the requirement of the Assessing Officer having an independent 'reason to believe' th...

6 Sep 2022 2:08 AM GMT
Reassessment Proceedings Cant Be Initiated On Same Set Of Facts Available: ITAT

Reassessment Proceedings Can't Be Initiated On Same Set Of Facts Available: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the reassessment proceedings cannot be initiated by applying a fresh application of mind to the same set of f...

28 Jun 2022 8:00 AM GMT