IT: Where there was non-application of mind while considering assessment under section 143(3) and procedure adopted would have implication on tax computation which ultimately caused prejudice to revenue,

IT: Where there was non-application of mind while considering assessment under section 143(3) and procedure adopted would have implication on tax computation which ultimately caused prejudice to revenue, matter was

remanded to Assessing Officer for fresh consideration

[2014] 46 taxmann.com 421 (Kerala)

HIGH COURT OF KERALA

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