Assessing Officer Can Initiate Section 147 Proceedings Without Section 143(3) Steps, Despite Section 143(1) Intimation.

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....So long as the ingredients of section 147 are fulfilled, the AO is free to initiate proceeding u/s 147 and failure to take steps u/s 143(3) will not render the AO powerless to initiate reassessment proceedings even when intimation u/s 143(1) had been issued - HC....