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Income Tax - Highlights / Catch Notes

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Scope of rectification of mistake order u/s 154 - If this ...


Mistake correction u/s 154 of Income Tax Act invalid without notice and hearing opportunity for affected parties.

October 3, 2017

Case Laws     Income Tax     AT

Scope of rectification of mistake order u/s 154 - If this procedure is not followed of issuing the notice and giving reasonable opportunity of being heard, further exercise will be non est.

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