plz provide how to calculate intrest u/s 234B in reassment proceedings u/s 148
Assembly u/s 143(3) done earlier and case is reopend u/s 147
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234 B interest calculation
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For the purpose of reopening of assessment, notice u/s 148 must be issued within 6 years from the end of relevant assessment year. If not issued within stipulated time, then notice is invalid hence entire assessment proceeding is invalid
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