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Income Tax - Highlights / Catch Notes

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Reopening of assessment - Since the notice u/s 148 was issued by ...

Income Tax

September 16, 2015

Reopening of assessment - Since the notice u/s 148 was issued by an officer not having jurisdiction over the assessee, the notice itself is bad and invalid. Therefore, the assessment framed consequent thereto also deserves to be quashed. - AT

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