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Income Tax News, Judgments, Act, Analysis, Tax Planning, Advisory, E filing of returns, CA Students

Income Tax News, Judgments, Act, Analysis, Tax Planning, Advisory, E filing of returns, CA Students

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Reopening of assessment

Reopening of assessment- Change of Opinion or Failure to apply Mind- Crescent Construction Co vs. ACIT (ITAT Mumbai)
Income Tax 

Reopening of assessment- Change of Opinion or Failure to apply Mind- Crescent Construction Co vs. ACIT (ITAT Mumbai)

October 20, 2017 Diksha Garg Income Tax, Reopening of assessment, section 114 of the Indian Evidence Act, Valid reasons for reopening of assessment

Discussion on reopening of assessments in the context of “change of opinion” vs. “failure to apply mind,” under s. 147/148,

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  • Penalty for Professional Misconduct of Chartered Accountants
  • Qualities That Make For A Great Expert Witness
  • No inquiry could be raised on Income tax returns if no notice

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