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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