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Income Tax - Highlights / Catch Notes

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Validity of reopening of assessment u/s 147 – Reopening made on ...

Income Tax

December 10, 2014

Validity of reopening of assessment u/s 147 – Reopening made on the basis of DVO’s report - once reference itself is held to be invalid or bad, the DVO’s report obtained consequent thereto cannot be used for reopening of the assessment - AT

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