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Incorrect calculation by AO Is Not Failure On Part Of Taxpayer To Disclose Material Fact , For Initiating Reopening: Ahmedabad ITAT
The Ahmedabad ITAT ruled that mathematical incorrectness by AO cannot be said to be failure on the part of the assessee to disclose any material fact, so as to initiate reopening of assessment. .
Bandish soparkar
Annapurna gupta
Accountant member
Siddhartha nautiyal
Judicial member
Lit authorities
Ahmedabad itat
Athematical incorrectness calculation
Material fact
Eopening of assessment
Ection 147 143 3 income tax act
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