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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Notice u/s 148 - AO has not recorded any reasons for ...


Section 148 Notice Quashed: Assessing Officer Lacked Independent Reasons, Relied on Jurisdiction-Lacking AO's Satisfaction.

August 27, 2013

Case Laws     Income Tax     AT

Notice u/s 148 - AO has not recorded any reasons for re-assessment proceedings and merely acted on the borrowed satisfaction recorded by another AO without jurisdiction - Notice quashed - AT

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