Notice u/s 147
This query is : Resolved
16 April 2016
A notice is received u/s 147 for reopening of assessment of an assessee? He asks for the reasons for reopening his case. The AO tells him to first file the Return of Income u/s 148 then only he will provide the reasons. Is AO right in doing so? Can assessee insist on first be provided with the reasons for reopening ?
How will assessee know that the reopening is AIR based and scrutiny be limited to the point raised in AIR in case of scrutiny u/s 143 (2)?
How will assessee know that the reopening is AIR based and scrutiny be limited to the point raised in AIR in case of scrutiny u/s 143 (2)?
16 April 2016
Not entitled to know the reasons as a 'matter of right' before filing the return.
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