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SHYAM SUNDER GUPTA versus COMMISSIONER OF INCOME-TAX

Seeking the Assessing Officer seeking Section 143 (1) Section 143 (2) (B) and the Assessing Officer under Section 144 Tribunal, explaining the reasons for re-opening the assessment to the Assessing Officer under Section 147. No need to do that and the whole thing depends on the satisfaction. The satisfaction of the Assessing Officer cannot be relied upon and it has to depend on the appropriate reasons whether the Assessing Officer had the requisite jurisdiction to reopen the assessment under Section 143 (2) (B). Is any question of law relevant to the Indian Income Tax Act, 1961? law firms from Mailsi lawyer

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