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Income Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

If satisfaction is not recorded by the Assessing Officer for ...


Revenue Appeal Dismissed: Section 158BC Assessment Invalid Without Assessing Officer's Satisfaction for Section 158BD Transfer.

June 12, 2012

Case Laws     Income Tax     HC

If satisfaction is not recorded by the Assessing Officer for transferring the file under Section 158BD, the assessment made under Section 158BC is invalid. appeal filed by the Revenue dismissed. - HC

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