Validity of assessment u/s 153A/143(3) - wrong reference to a ...
Assessment Validity Upheld Despite Wrong Section Reference; Error Not Significant Enough to Invalidate Under Sec 143(3.
August 29, 2020
Case Laws Income Tax AT
Validity of assessment u/s 153A/143(3) - wrong reference to a section under which an order is made - the aforesaid mistake cannot be stretched to the extent for rendering the assessment framed by the A.O under Sec. 143(3), as invalid and void ab-initio on the said count. - AT
View Source