Reassessment u/s 147 - Notice beyond 4 years – the deeming ...
High Court Rules Deeming Provision in Explanation 3 to Section 153 Inapplicable for Reassessment Notices Beyond Four Years.
July 13, 2013
Case Laws Income Tax HC
Reassessment u/s 147 - Notice beyond 4 years – the deeming provision provided in Explanation 3 to Section 153 does not get attracted because an opportunity of hearing had not been given to the assesse - HC
View Source