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Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Reopening of assessment - accommodation entries - AO has not ...

Income Tax

September 6, 2016

Reopening of assessment - accommodation entries - AO has not applied his independent mind while recording the reasons in this case and, therefore, proceedings under section 147 of the Act initiated by way of issue of notice under section 148 of the Act are quashed - AT

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