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Income Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Reopening of assessment - validity of issue of notice under ...


Notice u/s 148 to Non-Existent Entity Deemed Invalid and Legally Void from Outset.

February 17, 2015

Case Laws     Income Tax     AT

Reopening of assessment - validity of issue of notice under Section 148 to non-existent person - assessment in the name of the erstwhile firm is bad in law, void ab-initio and non-est - AT

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