17 Points
Joined June 2017
if, assessment u/s. 143(3) and 153(A) r.w.s. 143(3) for A.Y. 2012-13 was completed in any case, then this case can be reopened for A.Y. 2012-13 u/s. 147 or not. if yes, please provide name of the section and case laws regarding the same.