Saturday, June 30, 2018

Issue of SCN couldn't be treated as issuance of draft assessment order in terms of sec. 144C: ITAT

IT/ILT: In terms of sub-section (1) of section 144C, issuance of draft assessment order is a sine qua non before Assessing Officer can pass a regular assessment order under section 143(3)

from www.taxmann.com Latest Case Laws https://ift.tt/2tSiLdE
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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

INCOME TAX : Where assessee had purchased a flat and incurred expenditure of Rs. 23 lakhs for purpose of renovating house and Assessing Offi...