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Income Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Reopening of assessment - return was filed before the wrong ...

Case Laws     Income Tax

January 22, 2016

Reopening of assessment - return was filed before the wrong authority - Such being the facts, it cannot be stated that the petitioner had filed no return. The very foundation for issuing notice, therefore, as recorded in the reasons, would be belied. - HC

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