Reopening-S.145A-No opinion in 143(3) order

[rajul5234]

Heavy Metal &  Tubes. Guj. H. C. Spl. C.A. 2463 / 2013. Dt. 22/4/13.
Held, Reopening within 4 years from year end not legal for reprocessing  effect of S.145A even if no opinion is rendered in original scrutiny assessment order.

R. K. Patel