Income Tax Act: Assessment Not Completed in Time u/ss 153 and 143(3), Decision Against Revenue Authority.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Time limit for Completion of assessment u/s 153 – scrutiny assessment u/s 143(3) - it is a question of fact based on appreciation of evidence produced before the appellate authorities - decided against revenue - HC....