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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Reopening of assessment - condition precedent necessary under ...


High Court Quashes Notice Issued After Four Years Due to Non-Compliance with Section 151(1) Requirements.

January 15, 2018

Case Laws     Income Tax     HC

Reopening of assessment - condition precedent necessary under Section 151(1) not complied - recording of satisfaction - issue of notice after 4 years - the impugned notice under Section 148 stands setaside /quashed - HC

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