Reopening of assessment u/s 147 r.w 148 – till the time ...
Income Tax Assessment Reopening Not Allowed Before Expiry of Filing Time u/ss 147 and 148.
January 15, 2015
Case Laws Income Tax AT
Reopening of assessment u/s 147 r.w 148 – till the time available to the assessee for filing return u/s 139(4) has not expired, it cannot be said that any income has escaped assessment - AT
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