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Income Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Validity of reopening of assessment - notices in the name of ...


Assessment Notices to Dissolved Entities Invalid: Jurisdiction Lacking, Must Be Quashed.

January 6, 2024

Case Laws     Income Tax     AT

Validity of reopening of assessment - notices in the name of non-existing/dissolved entity - dissolution of partnership firm and discontinuation of business - assessment order is without jurisdiction and liable to be set aside and quash the same - AT

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