TMI BlogHigh Court Invalidates Commissioner's Revisional Notice Due to Expired Limitation Period; Doctrine of Merger Discussed.Validity of Revisional notice issued by the Commissioner – Barred by Limitation – Doctrine of merger - notice was barred because order of assessment was sought to be revised and that was made prior to more than three years from issuance of notice dated 13.7.2009 - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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