Non response to unauthorised enquiry letter not constitute material forming belief of income escaped
August 28, 2019
Income Tax, ITAT
Non response to unauthorised enquiry letter issued without approval not constitute material forming belief of escapement of income u/s 147 ABCAUS Case Law Citation:ABCAUS 3129 (2019) (08) ITAT Important case law relied upon by the parties:Parsuram Pottery Works Co. Ltd. vs. ITO 106 ITR 1. (SC) Amrik Singh …