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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Recovery of dues - attachment of property - Period of limitation ...

Case Laws     Income Tax

October 1, 2018

Recovery of dues - attachment of property - Period of limitation - The incompetent authority, therefore, cannot prejudice legal rights of petitioner flowing from statutory provisions or eclipse the same in any manner. Notice is, therefore, beyond period of three years and, therefore, hit by Rule 68B( 1).

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