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Income Tax - Highlights / Catch Notes

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Reassessment - notice u/s 148 - recording of satisfaction - The ...


High Court: Reassessment Notice u/s 148 Must Accurately State Jurisdictional Facts, Not Just a Typo.

June 13, 2013

Case Laws     Income Tax     HC

Reassessment - notice u/s 148 - recording of satisfaction - The omission to state a jurisdictional fact cannot by any stretch of imagination be regarded as a typographical error. - HC

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