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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Order u/s 201(1)/201(1A) - sufficient opportunity - the date of ...

Income Tax

August 14, 2019

Order u/s 201(1)/201(1A) - sufficient opportunity - the date of orders passed by the AO reveal that from the date of issuance of SCN to the date of passing of orders u/s. 201(1) and 201(1A) is less than one month - the information sought by the AO from the assessee is about six years old. It takes time to retrieve the old information - sufficient opportunity was not afforded - matter remanded

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