Reassessment u/s 147 Challenged: No Proceedings for Errors Not Correctable u/s 154 on Share Sale Exemption.

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....Validity of re-assessment proceeding u/s 147 - exemption claimed by the assessee u/s 10(38) of the Act on the sale of shares - Reassessment proceedings cannot be resorted after realizing that the error cannot be rectified u/s 154 - AT....