- CA HARSH GARG
- Leave a Comment on Section 146: Reopening of assessment at the instance of the assessee
Section 146: Reopening of assessment at the instance of the assessee
Description: Section 146 of the Income Tax Act, 1961, previously allowed for the reopening of assessments at the request of the assessee. Amendment: This section was omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), with