Supreme Court: Companies Can Face Prosecution Without Individual Officers Being Named  ||  SC: Penalties on Insolvent Developers cannot be Recovered from Homebuyers as CIRP Costs  ||  Allahabad HC: ‘Sar Tan Se Juda’ Hits Sovereignty, Unlike ‘Allahu-Akbar’, ‘Jai Shri Ram’  ||  Kerala High Court: Married Woman Cannot Claim Sex Was Based Solely on Promise of Marriage  ||  Madras High Court Refuses Equal Recitation of Tamil Hymns With Sanskrit at Meenakshi Temple  ||  Delhi HC: Absence of ‘Penetration’ In Child Victim’s Testimony Not Enough to Acquit Rape Accused  ||  J&K High Court: Possession of Allegedly Anti-National Book Cannot Justify Preventive Detention  ||  Delhi High Court: DNA Evidence Proves Sexual Intercourse, Not Consent  ||  Madras High Court Upholds Appointment of District Judges as Tamil Nadu Lokayukta Secretary  ||  Allahabad High Court: IO’s Mere Apprehension Cannot Justify Withholding Seized Items    

ITAT, Mumbai: IT Law Doesn't Bar Assessing Officer to go Beyond Reasons Where Re-Assessment Initiated - (28 Apr 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Mumbai has observed that there is no bar under the law that the Assessing Officer is entitled to confine assessment on the issue for which the assessment was reopened by him under sections 147 and 148 of the Income Tax Act, 1961.

Tags : INCOME TAX APPELLATE TRIBUNAL   ASSESSING OFFICER   INCOME TAX ACT   1961   SECTIONS 147   SECTIONS 148  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved