Asst. year 2010-11 completed under scrutiny i.e order u/s 143(3) passed. Now the AO intend to reopen the assessment for the A.Y 2010-11. In such a case can AO issue notice u/s 148 suomotto. If not with whose permission the AO has to obtain for issue of notice u/s 148. Pl. clarify
10 May 2014
written permission is required only where 143(3) order was not passed or where more than 4 years have expired from the end of the assessment year