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Income Tax - Highlights / Catch Notes

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The reopening of an assessment u/s 148 on the basis of a ...

Income Tax

June 26, 2013

The reopening of an assessment u/s 148 on the basis of a submission which is raised before the appellate authority by the assessee is clearly impermissible - HC

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  8. Reopening of assessment - expenditure has wrongly been allowed - reopening of the assessment completed under section 143(1) by issue of a notice under section 148 was valid - HC

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