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Income Tax - Highlights / Catch Notes

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Since no proceedings were pending before AO when he issued the ...


Taxpayer Not Required to Respond to Invalid Inquiry Letter Issued Without Pending Proceedings by Assessing Officer.

June 12, 2017

Case Laws     Income Tax     AT

Since no proceedings were pending before AO when he issued the letter of enquiry to the assessee, therefore such enquiry letter was not valid in eyes of law. The assessee was not required to respond to this invalid and non est letter of inquiry issued by the AO. - AT

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