AO Cannot Initiate Reassessment To Relook At Documents That Were Filed And Considered During Origina
While setting aside the reassessment proceedings of Siemens Financial Services (Assessee) for AY 2016-17 where the sanction under Section 151 of the Income Tax Act was not obtained as per the amended. AO Cannot Initiate Reassessment To Relook At Documents That Were Filed And Considered During Original Assessment: Bombay HC.