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Income Tax - Highlights / Catch Notes

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Reopening of assessment - Jurisdiction of AO - AO, Mumbai who ...

Income Tax

May 31, 2018

Reopening of assessment - Jurisdiction of AO - AO, Mumbai who has issued the notice u/s 148 was not having jurisdiction as only AO, Dehradun was having the jurisdiction as per Notification, even the notice issued by AO, Mumbai was never served upon the assessee - entire reopening proceedings and consequent reassessment is void ab initio - AT

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