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Income Tax - Highlights / Catch Notes

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Reopening of the assessment u/s 147 – failure to take steps u/s ...

Income Tax

July 22, 2013

Reopening of the assessment u/s 147 – failure to take steps u/s 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings even when intimation u/s 143(1) had been issued - HC

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