Active Role of an Income-tax Officer: Balancing Adjudication with Investigation

CA Aman Rajput , Last updated: 21 November 2023  
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The Income-tax Officer is not only an adjudicator but also an investigator. He cannot remain passive in the face of a return which is apparently in order but calls for further inquiry. It is incumbent on the Income-tax Officer to further investigate the facts stated in the return when circumstanc

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Attached File : 3905722_50607_case_law_and_discussion.pdf
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Published by

CA Aman Rajput
(Chartered Accountant)
Category Income Tax   Report

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