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Income Tax - Highlights / Catch Notes

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Reopening of assessment u/s 147 - notice against non-existing ...

Case Laws     Income Tax

March 18, 2020

Reopening of assessment u/s 147 - notice against non-existing company - notice was issued in the name of the amalgamating company - The substantive defective notice issued against a non-existing company is not curable. - HC

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