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Income Tax - Highlights / Catch Notes

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Condonation of delay in filing the return of income - Period of ...

Income Tax

July 14, 2021

Condonation of delay in filing the return of income - Period of limitation for scrutiny assessment - The prayer made by the learned counsel for the Income Tax department appears to be genuine prayer and therefore, in the present case, for the purpose of scrutiny, if any, and for the purpose of other proceedings also, the limitation shall start from the date the order has been passed by the learned Single Judge. - HC

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