121 results for “reassessment u/s 147”+ Section 24clear
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Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष"
24-10-2015 and the AO was required to issue notice under section 143(2) of the Act on or before 30th September 2016. However, the notice was issued dated 07-12-2016 which was beyond the time limit provided under the statute. Hence, the notice issued under section 143(2) of the Act was invalid. Therefore