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Income Tax - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Reopening of assessment - Return filed beyond the time ...

Case Laws     Income Tax

July 27, 2020

Reopening of assessment - Return filed beyond the time prescribed u/s 139(4) and therefore, was treated nonest by the AO - AO has exceeded his jurisdiction in reassessing issues other than the issues in respect of which the proceedings are initiated and reasons for the initiation of those proceedings cease to survive. - AT

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