Wednesday, November 13, 2019

AO can't declare on ITR invalid without giving opportunity to assessee to rectify defects: ITAT

INCOME TAX: In terms of sub-section (9) of section 139, before a return is held to be invalid by virtue of any defect, it is incumbent upon Assessing Officer to give an opportunity to assessee to rectify said defect within a specified time

from www.taxmann.com Latest Case Laws https://ift.tt/34RTiSu
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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...