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Income Tax - Highlights / Catch Notes

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Reopening of assessment - information received from INV Wing - ...

Case Laws     Income Tax

July 16, 2020

Reopening of assessment - information received from INV Wing - Documents and evidences have not been examined by the Assessing Officer and had he examined these documents/evidences or made necessary enquiries, he may not have issued notice u/s 148 of the Act but for non-application of mind, the assessment was reopened.

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