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Income Tax - Highlights / Catch Notes

Home Highlights October 2012 Year 2012 This

Reopening of assessment - Completion of the assessment ...


Court Rules Assessment Invalid Without Notice u/s 143(2) in Tax Proceedings Linked to Section 143(3) and 147.

October 29, 2012

Case Laws     Income Tax     HC

Reopening of assessment - Completion of the assessment proceedings under Section 143(3) read with 147 without issue of notice under Section 143(2) was bad in law. - HC

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