Validity of assessment u/s 147 - If the AO treats the return ...

Section 147 Assessment Validity in Question if AO Considers Late Return Non-Existent; Section 143(3) Proceedings Affected.

December 20, 2013

Case Laws Income Tax AT

Validity of assessment u/s 147 - If the AO treats the return filed belatedly to be a non est return then certainly the Assessing Officer could not have proceeded for making assessment u/s 143(3) - AT

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Validity of assessment u/s 147 - If the AO treats the return ...

Section 147 Assessment Validity in Question if AO Considers Late Return Non-Existent; Section 143(3) Proceedings Affected.

December 20, 2013

Case Laws Income Tax AT

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