True and Full Disclosure: A Fetter on the power of the AO to reopen

mahendra gargieya , Last updated: 03 June 2020  
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1. The provisions related to reassessment u/s 147 to 151 of the Income Tax Act, 1961 (hereinafter referred as the Act) has been the most litigated piece of legislation and this saga continues so. The powers conferred upon the Assessing Office, under section 147 of the Act, to reopen a concluded asse

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mahendra gargieya
(CA)
Category LAW   Report

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