Post-Search Reassessment For Preceding Years Must Be Initiated Under Section 148, Not Section 143(2)
Post-Search Reassessment For Preceding Years Must Be Initiated Under Section 148, Not Section 143(2) Post-Search Reassessment For Preceding Years Must Be Initiated Under Section 148, Not Section 143(2) Issue Whether an assessment for a year preceding the search year (for searches initiated on or after 01.04.2021) can be validly conducted under Section 143(3) via a… Read More »