04 March 2013
Sir, If the Order u/s 143 (1) is rectified under section 154 and the order u/s 154 is passed, then can the AO initiate the Assesment u/s 142 or 147?
04 March 2013
Scrutiny assessment under section 143(3) is done on random basis....no speculation can be made about the intention of the department whether Assessment would be initiated or not....