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Income Tax - Highlights / Catch Notes

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Validity of assessment u/s 153A/143(3) - wrong reference to a ...


Assessment Validity Upheld Despite Wrong Section Reference; Error Not Significant Enough to Invalidate Under Sec 143(3.

August 29, 2020

Case Laws     Income Tax     AT

Validity of assessment u/s 153A/143(3) - wrong reference to a section under which an order is made - the aforesaid mistake cannot be stretched to the extent for rendering the assessment framed by the A.O under Sec. 143(3), as invalid and void ab-initio on the said count. - AT

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