Assessing Officer Can Initiate Section 147 Proceedings Without Section 143(3) Steps, Despite Section 143(1) Intimation.

So long as the ingredients of section 147 are fulfilled, the AO is free to initiate proceeding u/s 147 and failure to take steps u/s 143(3) will not render the AO powerless to initiate reassessment proceedings even when intimation u/s 143(1) had been issued - HC .....

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