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Income Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Reopening of assessment - AO has invoked the jurisdiction u/s ...


Invoking Section 147 to Reopen Assessment Without Completing Section 143(2) Inquiry Deemed Irregular and Illegal.

August 25, 2017

Case Laws     Income Tax     AT

Reopening of assessment - AO has invoked the jurisdiction u/s 147 of the Act without completing original enquiry initiated u/s 143(2) - such proceeding is irregular and illegal

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