Procedural lapses in assessment cannot be overlooked: Agra ITAT set aside assessment as void ab-initio Hon’ble Agra ITAT has held that procedural lapses in assessment, especially in cases involving late return filing, cannot be overlooked. The tribunal found that, after the time period for voluntary return expired, any further assessment action must necessarily proceed…
The post Procedural lapses in assessment cannot be overlooked: Agra ITAT set aside assessment as void ab-initio appeared first on The Tax Talk.