High Court Upholds Legitimacy of Reassessment Notices u/s 148 Proviso, Effective from October 1, 1991.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Reassessment u/s 143(3)/147 – n view of the newly inserted proviso to sub-section (1) of Section 148 of the Act, w.e.f. 1.10.1991, the notice issued under section 143(2) is a valid notice - HC....