TMI BlogReassessment u/s 147 - Notice beyond 4 years – the deeming provision provided in Explanation 3 to...Reassessment u/s 147 - Notice beyond 4 years – the deeming provision provided in Explanation 3 to Section 153 does not get attracted because an opportunity of hearing had not been given to the assesse - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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