Commissioner of Income Tax-I, Agra Another Versus Shri Irfan Hasan - Income Tax - ALLAHABAD HIGH COURT - HC - Reassessment u/s 143(3)/147 Held that - The return was furnished on 1st May, 2000. The notice under section 143(2) of the act was served upon the assessee after twelve months from the date of filing of the return but before the expiry of the time limit for making the assessment/ reassessment as provided under section 153(2) The time limit for making reassessment was upto 31st March................................... Income Tax - Case Laws
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