Post-Search Assessment Under Section 143(3) Valid Without Section 148A Notice When Scrutiny Limitation Unexpired
Post-Search Assessment Under Section 143(3) Valid Without Section 148A Notice When Scrutiny Limitation Unexpired Issue Whether an assessment post-search can be completed directly under Section 143(3) without issuing notice under Section 148 read with Section 148A when the statutory time limit for issuing a scrutiny notice under Section 143(2) has not expired. Facts Assessment Year:… Read More »