TMI BlogValidity of Reopening of assessment u/s 147 - Non-existing company - This Court is of the considered...Validity of Reopening of assessment u/s 147 - Non-existing company - This Court is of the considered opinion that, in the present case, the proceedings were continued and the assessment order has already been passed and subsequently, the Writ Petitions are filled, challenging the draft assessment order as well as the final assessment order. In view of the fact that the mistake crept in at the initial stage was identified by the department and subsequently corrected and the proceedings thereafter..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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