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Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Reopening of assessment - If because of inefficiency or ...


Revenue Cannot Reassess Same Income with Alternative Methods if Original Assessment is Quashed Due to Inefficiency.

June 2, 2015

Case Laws     Income Tax     AT

Reopening of assessment - If because of inefficiency or otherwise on the part of Revenue, the assessee is able to get some assessment order quashed, the revenue is not empowered to tax the same income by taking another route. - AT

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