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delhi high court 147

Income Tax

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

Income Tax

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.

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