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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Reassessment u/s 143(3)/147 – n view of the newly inserted ...


High Court Upholds Legitimacy of Reassessment Notices u/s 148 Proviso, Effective from October 1, 1991.

November 23, 2013

Case Laws     Income Tax     HC

Reassessment u/s 143(3)/147 – n view of the newly inserted proviso to sub-section (1) of Section 148 of the Act, w.e.f. 1.10.1991, the notice issued under section 143(2) is a valid notice - HC

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