TMI BlogCourt Rules Section 142(1) Notice Not Equivalent to Section 143(2) for Reassessment u/s 147.Service of notice u/s 143(2) for the purpose of reassessment u/s 147 - revenue contended that notice u/s 142(1) should be regarded as a notice issued under Section 143(2) - decided against the revenue - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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