Reopening of assessment - failure to take steps under section ...
High Court: Assessing Officer Can Initiate Reassessment Without Prior Action u/s 143(3). Procedural Omissions Don't Invalidate Authority.
January 9, 2013
Case Laws Income Tax HC
Reopening of assessment - failure to take steps under section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings - HC
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