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Income Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Rectification u/s 154 - AO is not justified in initiating ...


High Court: Assessing Officer Misused Section 154 for Rectification; Not for Imposing Personal Interpretations or Reassessing Decisions.

February 14, 2013

Case Laws     Income Tax     HC

Rectification u/s 154 - AO is not justified in initiating further proceedings for rectification to impose his own view under the guise of rectification under Section 154 - HC

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