The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the Assessing Officer cannot invoke the provisions of section 147 and 148 to make re-assessment on the basis of facts and documents which are already available with him. The Assessing Officer has reopened assessment beyond the period of four years from the […]
The post Re-Assessment on the basis of Documents already in hand of AO not Valid: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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