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AO cannot invoke best judgment assessment for not complying with sec. 142(1) notice lacked specific requirements

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  • AO cannot invoke best judgment assessment for not complying with sec. 142(1) notice lacked specific requirements
Posted onon October 29, 2013

Tenet Tax Daily October 26 2013

By tenettax-team
Corporate Tax

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Delhi ITAT can decide fate of an appeal filed against order of CIT(A) Lucknow
CIT should confine himself to only those matters as are laid down in sec. 273A for waiving off penalty

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