Reopening of assessment at the instance of the assessee :
Section – 146. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
Reopening of assessment at the instance of the assessee :
Section – 146. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]