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Explanation 3 To Sec 147 Can t Be Resorted To Make Addition On Any Other Issue Which Is Not Included In Reasons For Reopening: New Delhi ITAT
On finding that no addition is made based on the reasons to believe recorded by the AO for reopening the assessment, the New Delhi ITAT quashed the order passed by the AO u/s 147 of the Income tax.
Jurisdictional high court
Monarch educational society
Anubhav sharma
Judicial member
Shamim yahya
Accountant member
Income tax
Educational society
Assessing officer
New delhi itat
E opening of assessment
Ection 147 of income tax act
Income tax act
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