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Income Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Validity of reopening of assessment - The doctrine of merger ...

Income Tax

November 5, 2018

Validity of reopening of assessment - The doctrine of merger would have no application in the present case as the subsequent order was held to be unsustainable in law - where the reassessment order was annulled, the original assessment order would automatically get restored.

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