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Income Tax - Highlights / Catch Notes

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Validity of assessment u/s 144B - Revenue ought to have been ...

Case Laws     Income Tax

May 12, 2023

Validity of assessment u/s 144B - Revenue ought to have been given some leverage to correct themselves - the High Court ought to have remanded the matter to the AO to pass a fresh order in accordance with law, after following the due procedure, as required under the law, namely, more particularly, under Section 144B of the Act. - SC

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