Non-Application of Mind in reassessment- Reasons for reopening Mentioned it as a case of 143(3), whereas return processed U/s. 143(1)

Yum! Restaurants Asia Pte. Ltd. Vs. Dy. DIT (Delhi High Court)

 In the present case, having started off on a wrong note that the original assessment was scrutinized and an order was passed under section 143(3) of the Act, the assessing officer proceeded to put up the note t

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