Re-Assessment Can’t Be Done Merely Because Some Aspects of Deduction Claim Not Examined: Gujarat HC - (26 Sep 2018)
Gujarat High Court has held that Re-Assessment under Section 147/ 148 of the Income Tax Act, 1961 cannot be re-opened merely on the ground that some aspects of the claim for deduction made by the assessee was not examined in the original assessment.
Tags : GUJARAT HIGH COURT ASSESSMENT INCOME TAX
Share : 
|