Reassessment Valid Without Section 143(3) Steps; Intimation u/s 143(1) Doesn't Bar Reopening of Assessment. https://www.taxtmi.com/highlights?id=7165 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 en-us Mon, 18 Mar 2013 17:29:28 +0530 Mon, 18 Mar 2013 17:29:28 +0530 TaxTMI RSS Generator Reassessment Valid Without Section 143(3) Steps; Intimation u/s 143(1) Doesn't Bar Reopening of Assessment. https://www.taxtmi.com/highlights?id=7165 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 Highlights Income Tax Mon, 18 Mar 2013 17:29:28 +0530 https://www.taxtmi.com/highlights?id=7165