Reopening of assessment - failure to serve the Notice u/s 143(2) ...
Court Rules Late Notice u/s 143(2) Invalid if Objection Raised Before Assessment Completion.
March 23, 2018
Case Laws Income Tax HC
Reopening of assessment - failure to serve the Notice u/s 143(2) within prescribed time - if an objection is raised before the completion of assessment proceedings, then, a notice would not be deemed to have been validly served upon the respondent u/s 292BB - HC
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