Wednesday, November 17, 2021

Notice not containing complete address of assessee but his general location is not valid: ITAT

INCOME TAX : Where notice issued under section 148 merely mentioned name of assessee and general location of city, such generalistic notice issued without mentioning full and correct address of assessee would not be a valid notice for reopening of assessment

from www.taxmann.com Latest Case Laws https://ift.tt/3clIrpS
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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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