Monday, July 14, 2014

[aaykarbhavan] No reassessment on basis of seized material which was thoroughly analysed in assessment after search proceedings




No reassessment on basis of seized material which was thoroughly analysed in assessment after search proceedings

July 15, 2014[2014] 45 taxmann.com 468 (Rajasthan)
IT: Where Assessing Officer completed assessment after analyzing seized material during search and after issuing consolidated questionnaire to all concerned parties, he could not initiate reassessment proceedings on basis of seized material again taking a view that certain income chargeable to tax had escaped assessment
 
Regards
Prarthana Jalan


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


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