Friday, March 20, 2015

[aaykarbhavan] AO can't make reassessment on basis of objections raised by audit party without recording his satisfaction



AO can't make reassessment on basis of objections raised by audit party without recording his satisfaction

March 20, 2015[2015] 55 taxmann.com 181 (Bombay)
IT : Assessing Officer could not reopen assessment regarding allowance of repairs on spare parts as revenue expenditure by simply following objections raised by audit party without recording his independent satisfaction
 
Regards
Prarthana Jalan


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


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