TMI BlogLegality and validity of the impugned notice issued u/s 148 seeking to reopen an assessment as...Legality and validity of the impugned notice issued u/s 148 seeking to reopen an assessment as undertaken u/s 153A - To say that the assessment undertaken u/s 153A of the Act can never be reopened under Section 147 of the Act, would be an incorrect statement of law.- HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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