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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Prosecution proceedings - validity of sanction has been granted ...

Income Tax

December 13, 2019

Prosecution proceedings - validity of sanction has been granted by Principal Director of Income Tax (PDIT) u/s 279 - Though Section 279 of the Act starts with non-obstante clause, the said error or omission is not considered to be a illegality, but it will be only irregularity - it will not amounts to failure of justice - Petition dismissed.

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