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Punjab & Haryana High Court: Income Tax Reassessment Beyond Four Years Invalid After Section 143(3) Assessment
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Punjab & Haryana High Court: Income Tax Reassessment Beyond Four Years Invalid After Section 143(3) Assessment

The Punjab & Haryana High Court ruled that income tax reassessment beyond four years is invalid if the original assessment was completed under Section 143(3), reinforcing taxpayer…

Punjab Haryana High Court Income Tax Act Reassessment Section 143(3) Taxpayer Protection Change of Opinion Tax Law India Legal Judgment 2025 Income Tax Department Judicial Ruling
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