Validity of assessment - order passed u/s 143(3A) & 143(3B) - ...

Case Laws Income Tax

June 14, 2021

Validity of assessment - order passed u/s 143(3A) & 143(3B) - Petitioner is also right in his contention that the CBDT notification dated 31.03.2021, to which, we have made a reference hereinabove, also says, in effect, the same thing, i.e., that after 01.04.2021, the assessment order could have only have been passed in consonance with the provisions of Section 144B of the Act. - HC

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Validity of assessment - order passed u/s 143(3A) & 143(3B) - ...

Case Laws Income Tax

June 14, 2021

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