Tag: reopening reasons

Non-furnishing reasons for reopening vitiated the assessment proceedings in law. If assessee did not repeat request cannot mean that he waived its right to be provided the reasons – High Court   ABCAUS Case Law Citation: ABCAUS 2054 (2017) (08) HC The Grievance: Six appeals had been filed …

Reopening reasons must explain what material was not disclosed which the assessee ought to have disclosed. Explanation-1 of section 147 do not relieves AO of burden of demonstrating the assessee’s failure. Delhi High Court explains the jurisdictional requirement of reopening of income tax cases u/s 14/148 post amendment …