Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Validity of assessment - non-service of the notice u/s.143(2) - It is also clear from the record that the assessee has raised this issue first time before us, however, the documents which were produced before us, did not speak that the assessee has raised this issue before the lower authorities. CIT DR has produced sufficient evidences for substantiating the case in favour of Revenue - Argument of assessee rejected - AT
Validity of assessment - non-service of the notice u/s.143(2) - It is also clear from the record that the assessee has raised this issue first time before us, however, the documents which were produced before us, did not speak that the assessee has raised this issue before the lower authorities. CIT DR has produced sufficient evidences for substantiating the case in favour of Revenue - Argument of assessee rejected - AT
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