5,073 results for “reassessment”+ Section 12(2)clear
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12. Summing up her submissions thus far, Mrs Bansal submitted that the provisions of section 142, 143 (2), 143 (3) and 144 are to be observed by the assessing officer for the purposes of observing principles of natural justice, that is, to interact with the assessee so as to give him an opportunity of being heard. She submitted that