Direct tax
This query is : Resolved
17 February 2014
whether assessment order under section 147 is also mention manner use as 143(3), 144
also show specimen of assessment order under sec 147
also show specimen of assessment order under sec 147
18 February 2014
147 is only a machinery provision. However assessment will be done in the manner of either 143 or 144 having regard to 147.
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