Contested Orders Issued u/s 143(3) with Section 147 After Re-assessment Proceedings Initiated by Section 143(2) Notices.

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....Reopening of assessment - Petitioner having participated in the re-assessment proceedings in pursuant to issuance of notices u/s 143(2), the impugned orders were passed u/s 143(3) read with section 147 in accordance with law. - HC....