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Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

An order of assessment entails civil consequences. Therefore, ...


Courts Must Exercise Caution in Judicial Review of Assessment Orders to Avoid Unjust Penalties.

September 3, 2016

Case Laws     Income Tax     HC

An order of assessment entails civil consequences. Therefore, under Judicial review, courts have to exercise due care and caution that no man is condemned, due to erroneous or arbitrary exercise of authority conferred. - HC

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