Reopening of assessment – Period of limitation u/s 153 - ...
Assessment Reopening u/s 153 Not Bound by Section 149 Time Limits for Certain Findings or Directions.
August 20, 2014
Case Laws Income Tax HC
Reopening of assessment – Period of limitation u/s 153 - consequence of or to give effect to any finding or direction in pursuance of order for another year - bar of limitation under section 149 would not be applicable - HC
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