Notice U/s 148 - just because action for rectification is ...
Section 148 Notice: Re-opening Tax Assessments Possible Despite Rectification Provisions; Sections 147 and 154 Not Mutually Exclusive.
April 23, 2013
Case Laws Income Tax HC
Notice U/s 148 - just because action for rectification is permissible, it does not mean that no action can be taken for re-opening the assessment because the powers under Section 147 and Section 154 are not mutually exclusive - HC
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