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Income Tax - Highlights / Catch Notes

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Reopening of assessment u/s 147 - period of limitation - the ...


Assessment Reopening Under Income Tax Act Section 147 Invalidated Due to Limitation Period; Section 292B Cannot Cure Defect.

June 16, 2018

Case Laws     Income Tax     HC

Reopening of assessment u/s 147 - period of limitation - the issue relating to limitation is not a curable defect for the Revenue to invoke Section 292B of the Act.

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