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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Since in the instant case, the department has not been able to ...


Notice u/s 143(2) Not Served on Time; Assessment Deemed Invalid by Court.

February 27, 2016

Case Laws     Income Tax     AT

Since in the instant case, the department has not been able to demonstrate that notice u/s. 143(2) was served within the statutory time limit, the assessment made on the basis of such invalid notice could not be treated to be valid assessment - AT

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