Reassessment u/s 147 Invalid if Original Assessment u/s 143(3) Had Full Disclosure. No Second Chances.

Reopening of assessment u/s 147 - Original assessment u/s 143(3) - full and material disclosure - so called fresh material is nothing but what existed on the record and was a subject matter of query by the AO - Second chance to revenue is not permissible based on same material. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X