Reopening of Tax Assessment Invalid: Revenue Failed to Issue Notice u/s 148 in Time, Annulment u/s 143(3.

Reopening of assessment u/s. 147 - revenue could not prove that there was proper issue and service of notice u/s. 148 on the assessee within the time prescribed under the Act - reopening u/s. 147 is bad in law and assessment framed u/s. 143(3) r.w.s 147 is liable to be quashed. .....

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