Thursday, January 19, 2012

re-opening

 
Intimation under section 143(1) issued but not communicated to assessee - Whether reopening of assessment justified
Once the order under section 143(1) was passed, and no notice under section 143(2) had been issued, the AO can issue notice under section 147/148, if the pre-conditions are satisfied. -Vide Atsushi Yoshida & Others v. Assistant Commissioner of Income Tax (2012) 43 (I) ITCL 64 (Del-HC)

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