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