Validity of reopening u/s 147/148 - provisions of Section 148 ...
Case Laws Income Tax
March 12, 2018
Validity of reopening u/s 147/148 - provisions of Section 148 cannot be used for reviewing the decision taken by the AO u/s 143(3) - There is a demarcation and separation of jurisdiction even for revision for an order suffering from error and therefore the remedy for such erroneous order is provided u/s 263 - AT
View Source