If Assessee is taxed under ‘MAT’ to ‘MAT’ - No Escapement, No Reopening
If Assessee is taxed under ‘MAT’ to ‘MAT’ – No Escapement, No Reopening
- CA Vidhan Surana & CA Sunil Maloo
An epiphany on Reopening u/s 148- If Assessee is taxed under ‘MAT’ to ‘MAT’ – No Escapement, No Reopening
The AO is empowered to assess or reassess the total income of the Assessee by reopening the Assessment, invoking the provisions of section 148 of the Act. The authors have visualized in-depth manifestation with respect to the jurisdiction of the AO in…
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