Once an assessment order is being passed, it has some sanctity. ...
Changes to Assessment Orders Require Strict Compliance with Section 147/148 of the Income Tax Act.
January 22, 2015
Case Laws Income Tax HC
Once an assessment order is being passed, it has some sanctity. If the assessment order is to be disturbed, then the Assessing Officer must strictly satisfy the condition precedent as provided under Section 147/148 of the Act before he can issue a notice - HC
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