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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Reopening of assessment - notice issued to the assessee long ...

Case Laws     Income Tax

January 8, 2019

Reopening of assessment - notice issued to the assessee long after he had passed away - legal heirs - the provisions of section 292B of the Act would not be attracted and hence, the notice u/s 148 has to be treated as invalid.

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