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Re-assessment Jurisdiction of Assessing Officer

MOHIT JAIN | Last updated: 13 August 2014

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1. Initiation of re-assessment proceedings (issue of notice u/s 148) should be strictly in accordance with the cumulative conditions stipulated in sections 147, 149 151 of Income Tax Act, 1961, otherwise same may be void-ab-initio. 2. Accordingly, the notice u/s 148 should be issued within t

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About the Author

MOHIT JAIN

EMPLOYMENT

Academic B.Com(H) (1996) Hansraj College, Delhi University C.A (1998), Institute of Chartered Accountants of India. Experience Over 15 years of total experience across:- Direct Taxation Strategic Merger, Demerger, Slump sales and Other Corporate level planning Procedural Finalisi ... Read more

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