Fishing inquiries unconnected with reasons recorded in income tax reassessment proceedings not allowed

0 comments Sunday, July 29, 2012

It is generally seen in the reassessment proceedings u/s 147 of Income Tax Act, 1961, the assessing officers tend to make inquiries and ask questions  even at the start of the reassessment proceedings which are totally unconnected to income that is believed to have escaped assessment in the reasons recorded for reassessment proceedings.

I have seen  some cases where questionnaire being issued in the reassessment proceedings contain no question relating to the income believed to have escaped assessment in the reasons recorded but  different questions totally unconnected to the reasons recorded are being asked.
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