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Income Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Validity assessment order when the assessee has expired during ...

Case Laws     Income Tax

November 18, 2017

Validity assessment order when the assessee has expired during the pendency of the proceedings - There is no illegality committed by the AO. He only committed an irregularity and it is settled position that wherever any irregularity crept in the proceedings, the proceedings itself cannot be declared void, rather irregularity deserves to be rectified. - AT

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