Reopening u/s 147 in the cases processed u/s 143(1) is not permissible if there is no tangible material which came to the possession of Assessing Officer subsequent to issue of intimation u/s 143(1) - Tri - Income Tax - Highlights

Income Tax - Dated - 29-11-2013 - Reopening u/s 147 in the cases processed u/s 143(1) is not permissible if there is no tangible material which came to the possession of Assessing Officer subsequent to issue of intimation u/s 143(1) - Tri - TMI Tax Updates - Highlights ................................... Income Tax - Highlights