Tuesday, April 13, 2021

No need to issue Sec. 143(2) notice for completion of assessment of third person u/s 153C: HC

INCOME TAX : There is no requirement for a notice to be issued under section 143(2) for completion of an assessment under section 153C and thus, question of adhering to time limit prescribed under proviso to section 143(2) does not arise

from www.taxmann.com Latest Case Laws https://ift.tt/2PQqqsb
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