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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Validity of the assessment u/s 143(3) - period of limitation - ...

Case Laws     Income Tax

January 7, 2019

Validity of the assessment u/s 143(3) - period of limitation - The department did not explain the reasons for service of the said notice and the assessment order with 9 months delay - the assessment order passed u/s 143(3) is barred by limitation and the same is annulled.

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