Justice Neela Gokhale
Reopening Income Tax Assessment Based On Internal Audit Report Impermissible As It Amounts To...
The Bombay High Court observed that reopening of tax assessment under Section 148 of the Income Tax Act, 1961 (Act) based on an internal audit report...
Income Tax Reassessment Proceedings Cannot Be Initiated Against Non-Existent Entity Merely Because...
The Bombay High Court noted that reassessment proceedings cannot be initiated against a non-existent entity solely based on the fact that its PAN...
