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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Reopening of assessment - Reason to believe - Application of ...

Income Tax

January 9, 2017

Reopening of assessment - Reason to believe - Application of mind by the sanctioning authority - the instant case is not that of mere rubber stamping - He himself wrote “I am satisfied that it is a fit case for issue of notice u/s 148” - validity of notice upheld - HC

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