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Income Tax - Highlights / Catch Notes

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Reopening u/s 147 - validity of notice u/s 148 - original ...

Income Tax

April 10, 2019

Reopening u/s 147 - validity of notice u/s 148 - original assessment u/s 143(1) - "change of the opinion" - High Court was not justified in dismissing the appeal on the ground that the appeal did not involve any substantial question of law.

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