About: isa:266268895   Sponge Permalink

An Entity of Type : prov:Entity, within Data Space : webisa.webdatacommons.org associated with source dataset(s)

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  • Income tax - Sec 147 - Assessee is a manufacturer and exporter of footwear - claims deductions under Sections 80HHC and 80IB - AO raises queries - Assessee files detailed reply - AO passes assessment order u/s 143(3) - Notice u/s 148 - assessee asks for reasons for reopening assessment - AO furnishes reasons - held, reopening of assessment merely on the observation of audit party amounts to change
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