Revised Tax Return for 2005-06 Deemed Valid; Section 143(1)(a) Intimation Not an Assessment Order.

Refund claim - the intimation u/s 143(1)(a) cannot be treated to be an order of assessment - for A.Y. 2005- 06 revised return filed on 26.9.2006 was thus validly filed within limitation. - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X