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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Validity of reopening of assessment - AO is under obligation to ...


Assessment Reopening Invalid If Assessee's Objections Not Addressed: Section 147 Case Quashed Due to Jurisdiction Error.

January 14, 2017

Case Laws     Income Tax     AT

Validity of reopening of assessment - AO is under obligation to dispose of the objection raised by the assessee for the reopening of the case u/s 147 by way of speaking order - AO has erroneously usurped jurisdiction which law does not permit him to do - the entire action of AO is ab-initio void and is quashed - AT

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