306 results for “reassessment”+ Section 143(1)(a)clear
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Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
143(3) of the Act and only an intimation had been issued. In the circumstances, we have to view that the ld. CIT(Appeals) was right in coming to the conclusion that the reopening of assessment u/s. 148 was valid. We therefore uphold the order of the ld. CIT(A) on the issue of validity of initiation of reassessment proceedings