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Income Tax - Highlights / Catch Notes

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Reassessment u/s 147 - AO initiated such proceedings of ...


High Court Quashes Notice u/s 148; Reassessment Based on Explanation Deemed Change of Opinion by AO.

June 11, 2014

Case Laws     Income Tax     HC

Reassessment u/s 147 - AO initiated such proceedings of reopening solely on ground of insertion of explanation and it is to be held as mere change of opinion - notice issued u/s 148 quashed - HC

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