The Tribunal ruled that once the assessee responds to a 148A(b) notice, the AO must complete the 148A(d)–148 cycle within the remaining time. In this case, the notice overshot the surviving limitation ...
Tribunal quashed reopening under Section 147 where AO’s presumption of non-filing contradicted the documented return, citing Deepak Wadhwa ...
One of the most vocal leaders of the Black Power movement has died in a prison hospital while serving a life sentence for the killing of a Georgia sheriff’s deputy.