Reopening of assessment u/s 147 - Scope of new provision section 148A - The explanation tendered for...

Reopening of assessment u/s 147 - Scope of new provision section 148A - The explanation tendered for issuance of 148 A (b) notice yet again for the third time is fallacious and unacceptable as the liberty granted under Ashish Agarwal would be available only in those situations where the matters stood at an initial / preliminary stage of re-assessment i.e., at notice stage. In matters where the proceedings have been carried forward to the stage of passing of Section 148A(d) order and issuance of ..... .....

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