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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Proceedings initiated u/s 158BC - there was no warrant ...


Tribunal and High Court find proceedings u/s 158BC void due to lack of warrant authorization for assessee.

March 26, 2015

Case Laws     Income Tax     HC

Proceedings initiated u/s 158BC - there was no warrant authorization on the name of the assessee and hence, the Tribunal has found the assessment as ab initio void, which, in our view, calls for no interference - HC

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