Taxpayer can give Opportunity to Furnish Critical Additional Evidence before Completing Assessment u/s 144: ITAT [Read Order]
The Tribunal viewed that if the additional evidence is critical and germane for deciding the matter under consideration and given that the assessment has been completed under section 144, the assessee deserves to be allowed an opportunity to furnish the necessary explanation
The Chandigarh bench of the Income Tax Appellate Tribunal ( ITAT ) has held that taxpayers can be allowed to furnish critical additional evidence before completing an assessment under section 144 of the Income Tax Act, 1961. Baba Kishan Dasss Education & Charitable Society, the assessee is an educational society running a school by the…
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