GHANSHYAM GUPTA vs DCIT CENTRAL CIRCLE-16
Whether an assessment under section 143(3) of the Income Tax Act, 1961 can be validly framed after a search under section 132 was initiated on or after 01.04.2021, without recourse to the special procedure under section 147/148 read with Explanation 2 to section 148? --- Held: No; the assessment under section 143(3) is invalid and quashed.
🔒 Direct Access Blocked
For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.