6 results for “reassessment”+ Section 143(2)clear
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Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
143 (3) of the Act, no action is to be taken after the expiry of four years from the end of the relevant assessment year. The assessment year, in the present case, is 1987-1988 and period of four years expired in the year 1992. Notice under Section 147 of the Accsed was issued on 08.01.1993. A Division Bench