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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Reassessment proceedings - Defect in service of notice u/s ...

Case Laws     Income Tax

September 12, 2013

Reassessment proceedings - Defect in service of notice u/s 143(2) – In absence of notice being served, the Assessing Officer had no jurisdiction to make assessment. Absence of notice cannot be held to be curable under Section 292 BB of the Act - AT

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