Where regular assessment proceedings have been commenced U/s 143(2), there is no need for summary proceedings under Section 143(1)(a) An issue of whether, once proceedings under Section 143(3) had commenced via the notice issued under Section 143(2), the AO was justified in processing the return and issuing an intimation under Section 143(1)(a) was there…
The post Where regular assessment proceedings have been commenced U/s 143(2), there is no need for summary proceedings under Section 143(1)(a) appeared first on The Tax Talk.
