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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Reopening of assessment - A.O. typed the reasons but not signed ...

Income Tax

April 27, 2018

Reopening of assessment - A.O. typed the reasons but not signed the order sheet - defective notice - the notice issued u/s 148 is bad in law accordingly same is quashed and the consequent assessment order made u/s 147 r.w.s. 143 (3) is annulled - AT

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