Delhi HC: Bipolar Disorder Alone Does Not Qualify as Medical Disability Without Benchmark Criteria  ||  Kerala HC: Excommunicating Knanaya Catholics For Marrying Outside the Community is Unconstitutional  ||  Kerala HC: Temporary Use of Religious Land For Public Infrastructure is Not a ‘Transfer’ under Law  ||  P&H HC: Habeas Plea in Child Custody Case Not Maintainable if Child is With Natural Guardian and Safe  ||  Delhi HC: Illegal Termination Does Not Automatically Entitle Employee to Reinstatement or Back Wages  ||  Gujarat High Court: Forcing Toddler to Attend Court 6 Hours Weekly For Grandfather Visits is Unjust  ||  Supreme Court Rejects Sameer Wankhede’s Plea, Directs Timely Resolution of Disciplinary Proceedings  ||  Supreme Court Rejects NHAI Review on Solatium Retrospectivity, Bars Reopening Settled Claims  ||  SC: Excise Duty Exemptions Based on Intended Use Must be Construed Liberally For Assessee  ||  Supreme Court: DSC Personnel Eligible For Second Pension; Allows Condonation of Shortfall    

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