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
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