Reopening of assessment - Original assessment u/s 143(3) - ...

Case Laws Income Tax

March 4, 2019

Reopening of assessment - Original assessment u/s 143(3) - Assessment notice was based upon a second opinion or revisiting of the same facts by a subsequent Assessing Officer and no more. For these reasons, the reassessment notice has to be quashed.

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Reopening of assessment - Original assessment u/s 143(3) - ...

Case Laws Income Tax

March 4, 2019

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