Tuesday, March 17, 2020

AO isn't authorised to issue scrutiny notice without processing return so as to withhold Income-tax refund

INCOME TAX : Revenue could not avoid processing of return under section 143(1) and granting of refund to assessee on ground that notice under section 143(2) had been issued to assessee

from www.taxmann.com Latest Case Laws https://ift.tt/2Qlr0ev
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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...