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Income Tax - Highlights / Catch Notes

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Reopening of assessment - resort to Section 292B of the IT Act ...

Income Tax

April 9, 2015

Reopening of assessment - resort to Section 292B of the IT Act cannot be made to validate an action, which has been rendered illegal due to breach of mandatory condition of the sanction on satisfaction of Chief Commissioner or Commissioner under proviso to sub-section (1) of Section 151 - HC

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