Review petition - Reassessment u/s 147 - Scope of the proviso to ...
Reassessment under IT Act Section 147: Proviso to Section 14A Protects Taxpayers from Arbitrary Reopening of Concluded Assessments.
April 6, 2013
Case Laws Income Tax HC
Review petition - Reassessment u/s 147 - Scope of the proviso to the Section 14A - The proviso is not procedural but guarantees vested rights of parties against reopening concluded assessments. - HC
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