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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Reopening of assessmen - if, notice for reopening of the ...

Case Laws     Income Tax

April 17, 2017

Reopening of assessmen - if, notice for reopening of the assessment was issued on one aspect, and in the course of reassessment proceedings another aspect was discovered, the reassessment order would be valid, only if, the aspect, which led to the reopening of assessment, continues to form part of the reassessed income. - HC

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