Different View taken by AAR cannot be Sufficient Basis for Income Tax Officer to Believe Escapement of Income: Bombay HC quashes Assessment Notice [Read Order]

By Kalyani B. Nair - On July 31, 2023 1:30 pm - 2 mins read

AAR - Income Tax Officer - Income Tax - Income - Assessment Notice - Assessment - Notice - Different View taken by AAR - Bombay HC quashes Assessment Notice - Taxscan

The Bombay High Court quashed assessment notice and observed that the different view taken by AAR cannot be sufficient basis for Income Tax Officer to believe escapement of income. The petitioner, Mrs. Usha Eswar, was a non-resident Indian and was regularly assessed to tax in India in respect of income that accrued or arose to…

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