Tuesday, December 31, 2019

HC upheld assessment order as hearing opportunity was given before transferring case to another jurisdiction

INCOME TAX: Where competent authority transferred assessment of assessee from Chennai to Bangalore for centralisation for co-ordinated investigation after giving due opportunity of being heard to assessee, impugned order was to be upheld

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

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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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