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Income Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Reopening of assessment - Assessing Officer relies on material ...


High Court Upholds Reopening of Assessment Based on New Material from Investigation Wing, Justifies Re-assessment Proceedings.

August 25, 2017

Case Laws     Income Tax     HC

Reopening of assessment - Assessing Officer relies on material which was not part of the assessment proceedings and which material was provided by the investigation wing unearthed during the course of investigation - Re-assessment proceedings sustained - HC

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