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Supreme Court Interim Order Blocks Appeal on Reopening Tax Assessment u/s 147 Due to Limitation Period Issues.
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....Reopening of assessment u/s 147 - period of limitation - The appellant having enjoyed the benefit of the interim order passed by the Hon'ble Supreme Court on 08.12.2016, restoring the position, which stood as on 08.06.2014, are not entitled to maintain a challenge to the reopening/reassessment on the ground of limitation. - HC....