Shanti Prime Publication Pvt. Ltd.
Section 143(1), 147 & 148 of the Income Tax Act, 1961 — Reassessment — Reason for reopening was based upon tangible material which came to notice of the AO subsequent to the intimation under section 143(1), therefore, reassessment initiated under section 143(3) read with section 147 was legal and valid — Diebold Systtems P. Ltd. vs. Income Tax Officer [2019] 419 ITR 333 (Madras)