PRAKASH CHAND AGRAWAL vs INCOME TAX OFFICER
Whether the reassessment proceedings initiated under Section 147 of the Income Tax Act are valid when the original assessment was completed under Section 143(3) without any escapement of income --- Held: Not valid; reassessment 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.