Reassessment u/s 147 / 148 - question is of acquisition of ...
Jurisdiction Under Income Tax Act Sections 147 & 148 Is Mandatory; Section 292BB Cannot Rectify Non-compliance.
May 18, 2012
Case Laws Income Tax AT
Reassessment u/s 147 / 148 - question is of acquisition of jurisdiction which is a mandatory requirement of the Act. - action can not be rectified u/s 292BB - AT
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