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Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Validity of assessment - in the event of non assumption of ...

Income Tax

March 15, 2018

Validity of assessment - in the event of non assumption of jurisdiction u/s. 143(2) of the Act to frame an assessment the act of the AO in framing an assessment order without issuing notice u/s. 143(2) cannot be saved under the provisions of section 292B or u/s 292BB of I.T. Act, 1961 - AT

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