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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Amendment of assessment u/s 155 - Once the assessment under ...


Assessment Set Aside by Appellate Authority Not Considered Completed u/s 155.

September 25, 2013

Case Laws     Income Tax     HC

Amendment of assessment u/s 155 - Once the assessment under Section 143 (3) (b) has been framed and was subsequently set aside by the appellate authority, it cannot be said that there was any completed assessment for the purpose of section 155 - HC

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