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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Validity of assessment order - period of limitation - CIT(A) ...

Case Laws     Income Tax

December 6, 2018

Validity of assessment order - period of limitation - CIT(A) annulled the assessment order - Settlement Commission rejected the application on the grounds that the admitted tax and interest on the income disclosed had not been paid - Since AO has passed the order within 60 days from from the order of the ITSC, the order of CIT(A) cannot be sustained.

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