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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Validity of reopening of assessment - notice against non ...


Supreme Court: Notice Issued to Non-Existent Entity Valid; Clerical Error Rectifiable Under Income Tax Act Section 292B.

April 11, 2018

Case Laws     Income Tax     SC

Validity of reopening of assessment - notice against non existent entity - wrong name given in the notice was merely a clerical error which could be corrected u/s 292B of the Income Tax Act - SC

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