Reopening of assessment - AO has invoked the jurisdiction u/s ...
Invoking Section 147 to Reopen Assessment Without Completing Section 143(2) Inquiry Deemed Irregular and Illegal.
August 25, 2017
Case Laws Income Tax AT
Reopening of assessment - AO has invoked the jurisdiction u/s 147 of the Act without completing original enquiry initiated u/s 143(2) - such proceeding is irregular and illegal
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