ITAT Ahmedabad held that the revisionary jurisdiction under section 263 cannot be exercised to widen the scope of the original assessment beyond the specific reasons recorded for reopening the ...

Conclusion: Where AO failed to issue a notice under Section 143 (2) and proceed directly by rejecting the return filed by assessee, the reassessment action would thus be liable to be quashed.

Members of our Community Editorial Board, a group of community residents who are engaged with and passionate about local ...

Jack the Ripper suspects: Was killer Frederick Deeming hanged in Australia? The clues fit - a British murderer whose movements, MO and demeanour aligned closely with those of the Ripper. Could it have ...