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Income Tax - Highlights / Catch Notes

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AO has failed to follow the mandatory procedure laid down u/s ...

Case Laws     Income Tax

October 31, 2023

AO has failed to follow the mandatory procedure laid down u/s 144C at the stage of passing draft assessment order, therefore, final assessment order passed is null and void as the mistake committed in passing the draft assessment order is not curable us/ 292B - AT

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