Initiation of proceeding under Section 153A - the concluded ...
Section 153A: Can't Reopen Assessment After Section 143(2) Notice Time Limit Expires.
January 13, 2018
Case Laws Income Tax AT
Initiation of proceeding under Section 153A - the concluded assessment by operation of law on expiry of time limit for issuing notice under Section 143(2), cannot be reopened. - AT
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