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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Validity of reopening of assessment - issue of notice and ...

Income Tax

August 7, 2015

Validity of reopening of assessment - issue of notice and service of notice are two different aspects and what is covered by section 292BB is only “service of notice”. Non-issue of notice u/s. 143(2) within the period of limitation would not be covered under the ambit of section 292BB - AT

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