Validity of Notice issued u/s 143(2) – expiry of 6 months - ...
Section 143(2) Notice Must Follow Six-Month Validity; CBDT Circulars Binding u/s 119 for Compliance.
September 21, 2012
Case Laws Income Tax AT
Validity of Notice issued u/s 143(2) – expiry of 6 months - circulars or general directions, issued by the CBDT would be binding u/s 119, on all officers and persons, employed in the execution of the Act. - AT
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