Wednesday, December 18, 2019

CIT(A) can't direct assessee to file stay of demand application before AO when he has power to adjudicate same

INCOME TAX: Commissioner (Appeals) has power to decide stay petition on tax demand independently under section 251; he should not direct assessee to file stay petitions before Assessing Officer

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

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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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