Assessment Reopening Notice Valid Despite Deadline as April 1, 2018, Was a Sunday; Proceed for 2011-12 Tax Year.

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Full Text of the Document

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....Reopening of assessment u/s 147 - Notice issued beyond the period of limitation - in view of the fact that 01.04.2018 was a Sunday, thus, for all purposes, notice was issued for reopening of assessment within the period of limitation for the assessment year 2011-12, and therefore, the respondent is to proceed further in accordance with law by following the procedures contemplated under the Act - HC....