Saturday, June 23, 2018

Objection couldn't be raised before CIT(A) if it wasn't raised before AO in reassessment proceedings

IT : Where Assessing Officer reopened assessment of assessee and assessee participated in reassessment proceedings without raising any objection before Assessing Officer to effect that there was no valid issuance or service of reassessment notice upon assessee, such an objection could not be raised before First Appellate Authority

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