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EXCEPTIONS TO THE TIME LIMITS GIVEN IN SECTION 149(1)

Income Tax - Return of Income and Assessment Procedure - 25 - FIRST PROVISO TO SECTION 147 Where an assessment has been made earlier under section 143(3) or under section 147, then the notice under section 148 shall not be issued after the expiry of .....

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y all material facts necessary for assessment. NOTE: This is possible only when income has escaped assessment because of mistake of Assessing Officer. SECOND PROVISO TO SECTION 147 Provided further that nothing contained in the first proviso shall ap .....

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he person to whom a notice under section 148 is to be issued is a person treated as an agent of the non-resident under section 163 and the assessment or reassessment is to be made on him as the agent of the non-resident, then the notice under section .....

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for the purposes of making an assessment or reassessment in consequence of or in order to give effect to the finding or direction contained in an order under section 250, 254, 260A, 262, 263 OR 264 of the Income-tax Act or the ORDER OF A COURT UNDER .....

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an assessment or re-assessment or re-computation in consequence of or to give effect to any finding or direction contained in an order passed: By any authority in any proceeding under this Act by way of appeal or revision under sections 250/254/260A .....

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rds, such notice can be issued at any time to make assessment or reassessment in consequence of or in order to give effect to the finding or direction contained in the order of:- The Supreme Court passed under the provisions of Income-tax Act or any .....

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