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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Initiation of proceeding under Section 153A - the concluded ...


Section 153A: Can't Reopen Assessment After Section 143(2) Notice Time Limit Expires.

January 13, 2018

Case Laws     Income Tax     AT

Initiation of proceeding under Section 153A - the concluded assessment by operation of law on expiry of time limit for issuing notice under Section 143(2), cannot be reopened. - AT

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