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Income Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Reopening of assessment - validity of reasons to believe - Just ...


Reopening Assessment Requires Jurisdictional Basis; Lack of Information Not Sufficient for Section 148 Notice.

July 9, 2018

Case Laws     Income Tax     HC

Reopening of assessment - validity of reasons to believe - Just by stating 'absence of information', the Respondent revenue cannot get over the jurisdiction bar. - notice u/s 148 is without jurisdiction.

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