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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Reopening of assessment - material already on record - AO now ...


Court Rules Against Reopening Assessment: Material Already on Record, AO's Decision Deemed Erroneous.

January 28, 2019

Case Laws     Income Tax     HC

Reopening of assessment - material already on record - AO now cannot contend that this issue is debatable or is a factual aspect. The material on record would clearly suggest that on this ground, he had proceeded on erroneous footing.

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