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Income Tax - Highlights / Catch Notes

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Assessment u/s 153A - AO has no jurisdiction to make or to ...


Assessing Officer Can't Conduct Broad Inquiries for Escaped Income in Section 153A Reassessment Proceedings.

October 15, 2013

Case Laws     Income Tax     AT

Assessment u/s 153A - AO has no jurisdiction to make or to resort to roving and fishing inquiries to find out whether any income has escaped assessment during these reassessment proceedings. - AT

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