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CIT(A) couldn’t enhance assessment by changing head of income without giving SCN to assessee

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  • CIT(A) couldn’t enhance assessment by changing head of income without giving SCN to assessee
Posted onon June 18, 2018

Tenet Tax Daily June 18 2018

By tenettax-team
Corporate Tax

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Sec. 271AAB penalty was applicable if assessee admitted undisclosed income & specified its earning manner: HC
ITAT rejected revisional application as all grounds related to order passed by CIT had been properly dealt with

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