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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Reopening of assessment - the scrutiny assessment got time ...

Case Laws     Income Tax

October 29, 2018

Reopening of assessment - the scrutiny assessment got time barred and notice u/s 148 was issued for the sole reason that no return of income was filed for the assessment year 2006-2007. This reason stated for reopening the assessment is on wrong assumption of jurisdiction and not based on relevant material.

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