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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Reopening of assessment - very initiation of assessment ...

Income Tax

May 13, 2019

Reopening of assessment - very initiation of assessment proceedings u/s 147/148 were void and non est at the very outset because the AO has not recorded any reasons after applying his mind nor supplied the copy thereof to the assessee - question of filing / disposing off the objections by assessee/AO does not arise - assessment order quashed

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