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Income Tax - Highlights / Catch Notes

Home Highlights March 2013 Year 2013 This

Income escaping assessment - non mentioning of AY in the notice ...


Notice u/s 148: Proceedings Valid Despite Missing Assessment Year Unless Assessee Proves Misleading Impact.

March 1, 2013

Case Laws     Income Tax     HC

Income escaping assessment - non mentioning of AY in the notice u/s 148 - Unless it is shown that assessee was misled by not mentioning the AY, proceedings can not be quashed - HC

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