[aaykarbhavan] Reassessment held invalid as it was not followed by a prior assessment or best judgment assessment

Reassessment held invalid as it was not followed by a prior assessment or best judgment assessment

April 2, 2014[2014] 43 taxmann.com 131 (Allahabad)

IT : Where no assessment order was passed either under section 143(1)(a), 143(3) or 144, re-assessment order under section 147 could not be passed

 

Regards

Prarthana Jalan

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