Reopening u/s 147 - original assessment u/s 143(3) - notice ...
Income Tax
April 13, 2019
Reopening u/s 147 - original assessment u/s 143(3) - notice issued within 4 year - specific queries were raised in original assessment proceedings, which were duly explained / documented by the assessee - AO, after due application of mind, accepted the claim - AO could not be clothed with second inning to review the already concluded issues in original assessment
View Source