Reassessment upheld as assessee had accepted his earlier return filed in response to invalid notice
IT : When assessee not only participated in proceedings but accepted his return filed in response to first invalid notice under section 148, as return filed in response to third notice under section 148, assessment orders passed under section 143(3) could not be said to be ab initio void on ground that no valid returns were filed by assessee
Regards
Prarthana Jalan
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