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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

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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