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    Income Tax

    Validity of Reopening of assessment - failure to take steps...

    Reassessment Valid Without Section 143(3) Steps; Intimation u/s 143(1) Doesn't Bar Reopening of Assessment.

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    Income TaxMarch 18, 2013Case LawsHC

    Validity of Reopening of assessment - failure to take steps under section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings even when intimation under section 143(1) had been issued. - HC

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