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Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Validity of the assessment order u/s 153A for want of approval ...

Case Laws     Income Tax

February 17, 2020

Validity of the assessment order u/s 153A for want of approval under section 153D - no prior approval under section 153D by JCIT/Addl. CIT before passing the impugned assessment order have been obtained. A.O. was not competent to pass the assessment order u/s 153A .

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