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Income Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Since the assessment year 1999-2000 and 2000-2001 became final ...

Income Tax

December 29, 2016

Since the assessment year 1999-2000 and 2000-2001 became final prior to 30th September, 2004, i.e. the introduction of the amended Section 142A, the respondent No.1/ITO could not have reopened the issue in February, 2005 - HC

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