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Income Tax - Highlights / Catch Notes

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Jurisdiction of Addl. CIT to act as an AO - the Addl. CIT in the ...

Income Tax

April 8, 2019

Jurisdiction of Addl. CIT to act as an AO - the Addl. CIT in the absence of a valid order u/s 120(4)(b) as well as section 127(1) of the Act could not have exercised powers of an Assessing Officer to pass the impugned assessment order.

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