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Income Tax - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Reopening of assessment - The prime requirement for the validity ...


Notice u/s 148 Needs Direct Nexus with Recorded Material for Validity in Reopening Assessments.

May 25, 2013

Case Laws     Income Tax     HC

Reopening of assessment - The prime requirement for the validity of a notice issued under section 148 is that the reasons recorded should have a live link or nexus with the material on record. - HC

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