Assessment Case StudyRevenue at huge loss to the exchequer for failing to follow restriction under proviso to section 147 while issuing notice u/s148. August 25, 2025
Assessment Case StudyFinality cannot be disturbed in carrying out any rectification u/s154 August 25, 2025
Appeals Case StudyCommissioner’s are often ignorant of S.264 powers!!! …..Case of frivolous litigation prompted by the AO and then pushed further by CIT August 25, 2025