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Income Tax - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Validity of the notice issued u/s 143(2) beyond the prescribed ...

Case Laws     Income Tax

June 23, 2020

Validity of the notice issued u/s 143(2) beyond the prescribed time limit - scrutiny assessment - assessee remain silent on the notices issued - Assessment order passed without acquiring the correct jurisdiction for a scrutiny by way of notice under section 143(2) is void ab initio and thus we quash the same.

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