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Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Reassessment - it cannot be said that the Assessing Officer has ...

Case Laws     Income Tax

September 11, 2014

Reassessment - it cannot be said that the Assessing Officer has no reason to believe that the income chargeable to tax has escaped assessment once it is held that the assessment u/s 143(3) is not valid because notice u/s 143(2) of the Act was not issued and served in time - AT

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