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Income Tax - Highlights / Catch Notes

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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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