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Income Tax - Highlights / Catch Notes

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Reopening of assessment - AO after receiving the return of the ...

Income Tax

April 15, 2019

Reopening of assessment - AO after receiving the return of the appellant filed in pursuance to notice u/s 148 of the Income Tax Act, 1961 did not issue notice u/s 143(2) of the Act which is sine qua non - re-assessment order set aside.

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