Friday, January 30, 2015

[aaykarbhavan] AO can make additions on issues not included in reasons recorded that come to his notice in course of reassessment



AO can make additions on issues not included in reasons recorded that come to his notice in course of reassessment

January 30, 2015[2014] 52 taxmann.com 51 (Punjab & Haryana)/[2014] 367 ITR 769 (Punjab & Haryana)
IT : In view of Explanation 3 to section 147, Assessing Officer is empowered to make addition even on ground on which reassessment notice might not have been issued
 
Regards
Prarthana Jalan


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


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