Registration for GST reopens on June 1.

HC slams AO for completing reassessment on ground other than one on which notice of reassessment was issued

Where reassessment notice was issued to tax gain/loss on sale of investments made in mutual funds whereas reassessment order was passed on a completely different ground to tax forfeited share application money, reassessment order was unjustified

Where Assessing Officer passed assessment order under section 147 without first passing a speaking order on objections raised by assessee to issuance of notice under section 148, assessment was unjustified

Refer:[2017] 81 taxmann.com 73 (Madras)

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