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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Validity of assessment in absence of proper sanction as required ...

Case Laws     Income Tax

March 18, 2019

Validity of assessment in absence of proper sanction as required u/s 153D - no application of mind - in absence of valid approval/sanction by the Addl. CIT, u/s 153D entire assessment order is vitiated and is null and void.

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