TMI BlogSection 39: Assessment Order Must Be Completed, Not Just Initiated, Within Prescribed Timeframe for Validity.Validity of assessment order - Limitation prescribed under section 39 is as to the “making“ of the assessment and not to “initiation“ thereof. The observation of the revisional authority that “made“ did not mean “completed“ or “signed“ can not be accepted. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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