TMI BlogReopening of assessment u/s 147 - limitation period prescribed under Section 149(3) - the assessment...Reopening of assessment u/s 147 - limitation period prescribed under Section 149(3) - the assessment related to 2008-09 and that the time limit for issuance of notice under Section 148 of the Act which is two years, had expired in the year 2010-11, before the amendment came into force. - Revenue appeal dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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