PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SHRINATH CORPORATION

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

reassessment, or recomputation is to be made under Section 147 of the Act, pursuant to reopening under Section 148, such proceedings are required to be completed within one year from the end of the financial year in which the notice under Section 148 was served. Further, in cases of assessment under Sections 153A or 153C