The First Knowledge Challenge Showdown is on 04th Feb, 2012 [block] The Topics for Challenge are: [img w=”580″ h=”400″]https://www.ahujaandahuja.in/wp-content/uploads/2012/01/2012-01-29-16.40.26.jpg[/img] [block] [h2]The Challengers: Issuing the War Cry![/h2]
[img w=”590″ h=”250″]https://www.ahujaandahuja.in/wp-content/uploads/2012/01/challenge.jpg[/img] [info_box]We at Ahuja & Ahuja Chartered Accountants, believe in testing the frontiers of our knowledge, this challenge is an step in this regard.[/info_box] [block] [h2]What is “The Challenge”[/h2] It is a game where one person challenges all his other colleagues that nobody has better knowledge than him on a particular subject. One…
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Reassessment u/s 147 cannot be initiated if Assessing Officer misinterpreted legal provisions in original assessment
legal misinterpretation by Assessing Officer in framing original assessment cannot be the basis of initiation of Assessment Proceeding u/s 147
Reassessment u/s 147: No addition can be made on other grounds when the reasons for which reassessment undertaken cease to survive
no addition can be made on other grounds, if the Assessing Officer doesn’t make any addition on the primary ground on the basis of which proceeding u/s 147 were initiated.