ITAT, Kolkata: Re-Assessment Without Any ‘Fresh Tangible Materials’ is Bad in Law - (24 May 2017)
Kolkata bench of Income Tax Appellate Tribunal has ruled that re-assessment solely based on original assessment records and without any fresh tangible materials in possession of AO is bad in law under provisions of Sections 147/148 of Income Tax Act.
Tags : KOLKATA INCOME TAX APPELLATE TRIBUNAL RE-ASSESSMENT
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