Monday, November 4, 2019

Reopening of assessment couldn’t be permitted if assessee failed to attend hearing despite many adjournments

INCOME TAX: Where Assessing Officer (AO) passed assessment order as petitioner failed to appear in hearing fixed by AO even after five adjournments and did not furnish any material details, petitioner was not entitled to canvass correctness or otherwise of said order by filing writ petition only by stating that she was having all materials and, therefore, she must be permitted to get matter reopened by AO

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000190615/reopening-of-assessment-couldn’t-be-permitted-if-assessee-failed-to-attend-hearing-despite-many-adjournments.aspx

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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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