784 results for “reassessment u/s 147”+ Section 143(3)clear
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Bench: Shri Waseem Ahmed & Shri Keshav Dubey
reassessment proceedings and submitted his response on various dates and therefore there is no necessity to invoke the provision of section 144 of the Act. It is immaterial whether the AO has passed the order u/s. 143(3) or 144 of the Act, when there is a return and the AO wanted to disallow some claim, it is mandatory