Re-opening of the assessment proceedings u/s 147/148 of the Income Tax Act are illegal in certain cases, says ITAT
Last updated: 25 June 2021
Court :
ITAT Chandigarh
Brief :
These three appeals of three different assessees are being taken up together as in each of these appeals pertaining to 2011-12 assessment years, the issues and arguments remain identical. Accordingly, on the request of the parties, common order in all these appeals is being passed.
Citation :
ITA No. 1156/CHD/2019
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Published in Income Tax
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