TMI BlogAs per the instruction the notice was to be issued by the Income-tax Officer but the notice was issued...As per the instruction the notice was to be issued by the Income-tax Officer but the notice was issued by the Assistant Commissioner of Income-tax. Therefore in view of above the notice is invalid and consequently the assessment framed by the Income-tax Officer becomes void - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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