Invoking the provisions of Section 172 r.w.s. 163 - The ...
Case Laws Income Tax
June 24, 2015
Invoking the provisions of Section 172 r.w.s. 163 - The assessment was thus framed almost three years after the end of the relevant previous year. Viewed in this perspective, the impugned order under section 172(4) was indeed barred by limitation. - AT
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