Reopening u/s 147 in the cases processed u/s 143(1) is not ...
Reopening Not Permitted u/s 147 Without New Tangible Material Post Section 143(1) Intimation.
November 29, 2013
Case Laws Income Tax AT
Reopening u/s 147 in the cases processed u/s 143(1) is not permissible if there is no tangible material which came to the possession of Assessing Officer subsequent to issue of intimation u/s 143(1) - AT
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