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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Reopening of assessment - resort to Section 292B of the IT Act ...

Case Laws     Income Tax

April 9, 2015

Reopening of assessment - resort to Section 292B of the IT Act cannot be made to validate an action, which has been rendered illegal due to breach of mandatory condition of the sanction on satisfaction of Chief Commissioner or Commissioner under proviso to sub-section (1) of Section 151 - HC

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