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Income Tax - Highlights / Catch Notes

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Reopening of assessment u/s 147 - service of notice - no notice ...

Income Tax

May 11, 2019

Reopening of assessment u/s 147 - service of notice - no notice u/s 148 have been issued at the correct address of the assessee - Revenue has failed to prove that notice u/s 148 have been served open the assessee which is mandatory in nature - reassessment quashed

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