Del. HC: Can’t Reopen Assessment if Mistake Made on Part of AO Results in Under Assessment of Income - (12 Nov 2024)
DIRECT TAXATION
Delhi High Court has held that if there is a mistake on the part of the Assessing Officer that resulted in under assessment of the income, it cannot be a ground to open reassessment under Section 147 of the Income Tax Act, 1961.
Tags : DELHI HIGH COURT ASSESSING OFFICER ASSESSMENT OF INCOME
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