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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Reopening of assessment - when a specific direction has been ...

Case Laws     Income Tax

June 7, 2018

Reopening of assessment - when a specific direction has been given by the Additional Commissioner u/s 144A of the Act for passing an order u/s 143(3) of the Act on a specific issue, assessment cannot be reopened on the same issue - AO has no power of review - AT

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