[aaykarbhavan] No reassessment for alleged non-disclosure of sum earmarked under sec. 11(2) if it was disclosed during assessment

No reassessment for alleged non-disclosure of sum earmarked under sec. 11(2) if it was disclosed during assessment

June 25, 2014[2014] 45 taxmann.com 514 (Gujarat)

IT: Where reasons themselves did not indicate anywhere that assessee had not truly and fully disclosed all material facts nor had any material brought to reveal such non-disclosure in respect of sum set apart by assessee charitable trust under section 11(2), notice under section 148 would be invalid

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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