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Income Tax - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

Validity of reassessment proceedings – reassessment proceedings ...


Reassessment Invalid Without Timely Notice u/s 143(2); Estoppel u/s 292BB Not Applicable.

February 7, 2012

Case Laws     Income Tax     HC

Validity of reassessment proceedings – reassessment proceedings should not continue as no notice u/s 143(2) was served on the assessee within the stipulated time. - The principle of estoppel under Section 292BB will not apply.... - HC

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