Wednesday, June 6, 2018

CIT(A) couldn't enhance assessment by changing head of income without giving SCN to assessee

IT : Order of Commissioner (Appeals) could not be sustained where he was not only changing head of income but was also enhancing assessment without giving any show-cause notice of enhancement to assessee

from www.taxmann.com Latest Case Laws https://ift.tt/2Jfzrq7

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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

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