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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Reopening of assessment u/s 147 - information received from the ...

Case Laws     Income Tax

January 7, 2020

Reopening of assessment u/s 147 - information received from the Investigation Wing - AO has acted mechanically and without any independent application of mind. The reasons recorded are therefore vague, highly non specific and reflect complete non-application of mind - The order is nonest in law and without jurisdiction.

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