ITAT, Delhi: AO Cannot Undertake Fishing or Roving Inquiry Under Guise of Re-Assessment - (12 Jan 2022)
DIRECT TAXATION
Income Tax Appellate Tribunal (ITAT), Delhi has held that the Assessing Officer under guise of power to re-open Assessment cannot undertake a fishing or roving inquiry or seek to verify the claim like a scrutiny officer.
Tags : INCOME TAX APPELLATE TRIBUNAL FISHING OR ROVING INQUIRY
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